THE INFLUENCES OF CHANGES IN TAX LEGISLATION

Morar Ioan Dan ()
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Morar Ioan Dan: University of Oradea, Faculty of Economics

Annals of Faculty of Economics, 2013, vol. 1, issue 1, 906-909

Abstract: Taxation is a fairly important field in the relationship between taxpayers and tax authorities, especially given the frequent changes in specific legislation. Legislative changes affect the patrimonial position of the taxpayers, but also their behavior, therefore this phenomenon is important to advise those interested and also to analyze the changes resulting from changes in tax legislation. This paper aims to meaningfully present the latest legislative changes and to analyze their influences on taxpayers and on budget revenues from taxes subject to change. The research methodology is based on comparison and inference, based on previous analyzes for such studies on the tax system. In the literature there are known ways and methods of increasing the tax burden and, based on these variables, in the present paper we will highlight the particular influences on the taxpayer's , loaded by weight imposed by the official distribution of the tax burden. The implications of legislative changes in tax matters should be sought in the innermost chord of taxpayers and also in the increasingly large and patched pockets of the modern state. In the first place, we will point out the implications on changing tax procedures, in terms of the workload for the taxpayer and the tax collectors. By accurately and relevantly analyzing the influences generated by such changes, the author aims to demonstrate the harmful influences of some changes in terms of discouraging investments and honest labor.

Keywords: corporate tax; budget revenues; social contribution; deductibility. (search for similar items in EconPapers)
JEL-codes: G18 H30 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2013:i:1:p:906-909

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