THE UNSEEN BURDEN OF THE ROMANIAN TAX SYSTEM

Mihaela Popa and Constanta Iacob
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Mihaela Popa: University of Craiova, Romania
Constanta Iacob: University of Craiova, Romania

Studies in Business and Economics, 2013, vol. 8, issue 3, 141-149

Abstract: Fiscality is an essential element to corporate performance, which is why the costs generated by the Romanian tax system are a highly important topic. In the context of more and more frequent legislative changes, and due to the lack of consistency when applying various regulations, the aim of the present paper is to emphasize the hidden costs generated by the tax system.

Keywords: hidden fiscal costs; tax compliance costs; fiscality; legislative unpredictability (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:blg:journl:v:8:y:2013:i:3:p:141-149

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