Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania

Bebeşelea Mihaela ()
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Bebeşelea Mihaela: Spiru Haret University, Street Unirii, no 32-34, Constantza, Romania

Journal of Knowledge Management, Economics and Information Technology, 2012, vol. 2, issue 3, 1

Abstract: At the establishment of state taxes is the need to procure resources to cover expenditure to be made to give the role accomplishment. Thus, taxes are a form of removal of part of income and or legal persons or property to the state to cover public spending. This sampling is mandatory, as a non-refundable and without consideration of the state. Starting from this definition of taxes, taxation may be regarded as a link between the state and individuals or legal entities. The main objective of this paper is to assess the perception of economic entities, the main links of value-added creative economy, about taxation in Romania

Keywords: tax; tax base; tax burden; taxable income; value added (search for similar items in EconPapers)
JEL-codes: H25 M31 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spp:jkmeit:1281

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