DIRECT TAXATION IMPACT ON LEGAL STRUCTURES OF ACTIVE FIRMS IN ROMANIA
DIRECT TAXATION IMPACT ON LEGAL STRUCTURES OF ACTIVE FIRMS IN ROMANIA

Summary/Abstract: Traders are sensitive to the tax obligations incumbent upon them as affecting the remaining resources after taxation and income use decisions. In general, the impact of taxation on economic activity is currently carried out under the following two aspects: the income taxes resizes economic and population incomes, influencing consumer demand and levying and collecting taxes provide the financial resources used to support state policies to increase economic. In Romania, the national economy amid the entry path of market economy, policymakers have taken a number of measures affecting, on the one hand, replacing the system of taxes, on the other hand, its subsequent adjustment. These approaches, most often have not achieved their intended purpose or, in some cases had the expected adverse effects. The objectives of this study concerns the implications of direct taxation on active companies in Romania the following lines: number and pattern of economic agents, legal structure, territorial dispersion and their size, but also economic- financial performance (turnover, gross investment, value added).

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