IDEAS home Printed from https://ideas.repec.org/a/vrs/poicbe/v18y2024i1p3108-3123n1042.html
   My bibliography  Save this article

Analysis of the Effective Tax Rate during the Coronavirus Pandemic on an Emerging Capital Market – Romania

Author

Listed:
  • Gavrilă Mihai-Daniel

    (The Bucharest University of Economic Studies, Romania)

Abstract

In the context of the permanent global evolution and the flexible economic framework that investors encounter in the decision-making process, this paper aims to analyze the evolution of the effective tax rate in the context of the Coronavirus pandemic in Romania, as well as the factors of influence associated with it, results in the mentioned period. In order to answer these objectives, a quantitative research was carried out for the 85 companies listed on the regulated trading market on the website of the Bucharest Stock Exchange, where a retrospective methodology was applied based on the financial statements published by them for the years 2020 and 2021. Regarding the determination of the influencing factors associated with the evolution of the effective tax rate, it was performed a regular regression for both mentioned years, noticed that in 2020 the size of the companies (SIZE), their solvency (SOLV), as well as the return on assets (ROA), influenced the variation of the effective tax rate, aspect that could not the noticed in 2021. Regarding the evolution of the effective tax rate, it was found that the companies listed on the Bucharest Stock Exchange were undertaxed in the period 2020-2021.

Suggested Citation

  • Gavrilă Mihai-Daniel, 2024. "Analysis of the Effective Tax Rate during the Coronavirus Pandemic on an Emerging Capital Market – Romania," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 3108-3123.
    • Handle: RePEc:vrs:poicbe:v:18:y:2024:i:1:p:3108-3123:n:1042
    DOI: 10.2478/picbe-2024-0256
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/picbe-2024-0256
    Download Restriction: no
    File URL: https://libkey.io/10.2478/picbe-2024-0256?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:poicbe:v:18:y:2024:i:1:p:3108-3123:n:1042. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.