Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case

Alina Pu?an () and Andreea Elena Dreghiciu ()
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Alina Pu?an: „1 December 1918” University, Alba Iulia, Romania
Andreea Elena Dreghiciu: „1 December 1918” University, Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 606-610

Abstract: The latest amendments in national legislation on aspects related to real estate tax assessment have created an entire debate among practitioners. So, conceived and structured on a complex issue, the paper intends to present some elements of accounting and taxation related to tax assessment respectively a case study representative of the theoretical part. The purpose our research is part of establishing repercussions within the new legislation on taxes due to the state, and implicitly impact on the activity of economic entities.

Keywords: evaluation; reevaluation; taxation (search for similar items in EconPapers)
JEL-codes: H32 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:606-610

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