Legislative developments

Nelu Mocanu
Additional contact information
Nelu Mocanu: "Tomis" University of Constanta, Romania

Ars Aequi, 2016, vol. 6, issue 1, 99-103

Abstract: Income tax recorded a new amendment from 1 January 2005 entry into force of the Government Ordinance no. 138 December 2004 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette no. 1281 of 30 December 2004. The only change brought by this ordinance, but very important targeted taxation quota was reduced from 25% to 16%. This change was enrolled in the tax reform adopted by the new Government regarding thetaxation of taxpayers, both corporate and individuals.

Keywords: taxpayers; reform; Fiscal Code (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://revista.drept-ovidius.ro/index.php/arsaequi/article/view/40 (application/pdf)
https://revista.drept-ovidius.ro/index.php/arsaequi/article/view/40 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tec:aaequi:v:6:y:2016:i:1:p:99-103

Access Statistics for this article

Ars Aequi is currently edited by Mihaela Rus

More articles in Ars Aequi from Universul Juridic
Bibliographic data for series maintained by Tanase Tasente ().