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Corporate Income Tax Versus Tax on Turnover. Analysis on BET Index Companies

Andrei Ionuț Hușman () and Petre Brezeanu ()
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Andrei Ionuț Hușman: The Bucharest University of Economic Studies

A chapter in Innovative Business Development—A Global Perspective, 2018, pp 89-98 from Springer

Abstract: Abstract Taxation and its effects have an important role for any company, being a key element for a company’s financial situation. The corporate taxation is an endless dispute between the intention and vision of a country’s governors and the needs and desires of all types of companies. At the level of legal entities, the discussions (at both national and international levels) focus mainly on finding a viable solution for taxing profits/revenues where they are actually realized. Therefore, through this paper we aim to propose and analyze a model of taxation applied to the turnover and to perform a comparative analysis based on the corporate income tax registered in the period 2012–2016 by the companies within the BET index. The results of such analysis will show that the tax on turnover would simplify the taxation of companies, but the related implementation needs to be analyzed from the perspective of the European Value Added Tax Directive. Moreover, as expected, at monetary level certain differences were ascertained between these two tax systems analyzed. Also, certain relatively surprising results were found.

Keywords: Taxation; Listed companies; BET index; Corporate tax; Tax on turnover (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1007/978-3-030-01878-8_8

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