Taxation and Tax Code in RomaniaAbstract:Romania adopted Tax Code establishing the legal framework for taxes and social security contributions. These are revenues to the state budget, local budgets, social security, and social insurance fund budget for health and unemployment insurance fund to pay salaries. This specifies VAT taxpayers are required to pay these taxes and social contributions, the calculation and payment thereof. This legislation includes the modification of these taxes and social contributions. Tax Code allows the Ministry of Finance to develop detailed rules, instructions and orders to implement this code and how to avoid double taxation

Popa George Dorel

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 673-676

JEL-codes: K (search for similar items in EconPapers)
Date: 2013
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p2.pdf (application/pdf)

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:ovi:oviste:v:xiii:y:2013:i:2:p:673-676

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().