A GENERAL FRAMEWORK FOR ANALYSING THE TAXATION SYSTEM USED FOR INCOMES OBTAINED BY NON-RESIDENTS IN ROMANIA

Prof. Marius Horea HERBEI Ph. D Dacian DUDAŞ Ph. D Student
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Prof. Marius Horea HERBEI Ph. D Dacian DUDAŞ Ph. D Student: University of the West Faculty of Economics and Business Administration Timişoara, Romania

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 4, issue 39, 94-99

Abstract: The study of income taxation earned by non-resident people of Romania requires the investigation of the general approach.In this respect,in the report are presented and analized the number and structure of non-resident individials,legal entity,and the taxes owed by these.There is the tendency to increase taxe revenue from legal entities nonresidents, this trend increases in the 2008-2010,due to the economic crises.The appearance of economic crises didn’t „amputate” the receipts of paid taxes by the non-resitent legal entities,in contrast the individuals weren’t so fortunate,because of „greater rigidity”in the elasticity of business numbers,these adjusting themselves on medium and long term.

Keywords: non-resident; taxes; taxable matter; legal entities; permanent residence. (search for similar items in EconPapers)
JEL-codes: H21 H30 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2011:i:6:p:94-99

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