THE IMPACT OF THE CORPORATE TAX ON THE ECONOMIC DEVELOPMENT. THE CASE OF ROMANIA

Stanculescu Simona Marilena
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Stanculescu Simona Marilena: ASE BUCURESTI

Annals - Economy Series, 2017, vol. 5, 119-126

Abstract: The tax accounting system in Romania suffers many changes from one year to another. We assume that these changes occur in order to have a positive impact on the Romanian economy. One of the most important taxes collected by the state is the corporate tax. In this paper we aim to show the impact of the corporate tax on the economic development of Romania. We selected the period between 2003 and 2015. We provide an argument for the selection of the indicators which describe the economic development. For the period analyzed we described the changes in the regulations regarding the income tax, the impact on the economic development (assessed in terms of foreign direct investment) and the correlation between the two.

Keywords: Romania; tax; economic development; foreign direct investment (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2017:v:5:p:119-126

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