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Introducing taxation policy of profit for companies in Romania and other european union member states

Author

Listed:
  • Chirculescu, Felicia Maria
  • Dobrota, Gabriela

Abstract

Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows. Quantifying corporate tax rates of companies are the most visible attribute of the structure of company taxation in an economy, while being only one factor among many determining the tax, resulting in a significant economic impact in a state.

Suggested Citation

  • Chirculescu, Felicia Maria & Dobrota, Gabriela, 2009. "Introducing taxation policy of profit for companies in Romania and other european union member states," MPRA Paper 17530, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:17530
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    File URL: https://mpra.ub.uni-muenchen.de/17530/1/MPRA_paper_17530.pdf
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    More about this item

    Keywords

    profit tax; taxation levels; tax harmonization;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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