A GENERAL FRAMEWORK FOR ANALYSING THE TAXATION SYSTEM USED FOR INCOMES OBTAINED BY NON-RESIDENTS IN ROMANIA
A GENERAL FRAMEWORK FOR ANALYSING THE TAXATION SYSTEM USED FOR INCOMES OBTAINED BY NON-RESIDENTS IN ROMANIA
Author(s): Marius Horea Herbei, Dacian DudasSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: non-resident; taxes; taxable matter; legal entities; permanent residence.
Summary/Abstract: The study of income taxation earned by non-resident people of Romania requires the investigation of the general approach.In this respect,in the report are presented and analized the number and structure of non-resident individials,legal entity,and the taxes owed by these.There is the tendency to increase taxe revenue from legal entities non-residents,this trend increases in the 2008-2010,due to the economic crises.The appearance of economic crises didn’t „amputate” the receipts of paid taxes by the non-resitent legal entities,in contrast the individuals weren’t so fortunate,because of „greater rigidity”in the elasticity of business numbers,these adjusting themselves on medium and long term.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXIX/2011
- Issue No: _
- Page Range: 1-6
- Page Count: 6
- Language: English