Impactul competiţiei fiscale asupra fiscalităţii din România
The Impact of Tax Competition on Romanian Tax System
Author(s): Iosif Roiban, Eugenia Ramona Mara (Nandra)Subject(s): Economy
Published by: Alma Mater & Universitatea »Babes Bolyai« Cluj - Facultatea de St. Economice si Gestiunea Afacerilor
Keywords: fiscal competition; taxation; economic integration
Summary/Abstract: This paper presents some aspects regarding the tax competition impact on Romanian tax system in the new context of European Union integration. The degree of involvement in the tax competition for Romanian fi scal system correlated with the major tax legislation changes from the last years and the most important change was the fl at tax rate introduction.
Journal: Revista de Studii şi Cercetări Economice Virgil Madgearu
- Issue Year: 2008
- Issue No: 01
- Page Range: 39-44
- Page Count: 6
- Language: Romanian
