ANALYZE THE PROFIT TAX VALUE EVOLUTION OF MEDIUM TAXPAYER ENTITIES IN COVASNA COUNTY BETWEEN 2011 - 2013
ANALYZE THE PROFIT TAX VALUE EVOLUTION OF MEDIUM TAXPAYER ENTITIES IN COVASNA COUNTY BETWEEN 2011 - 2013
Author(s): Csongor CsőszSubject(s): Economic policy, Economic development, Fiscal Politics / Budgeting
Published by: Editura Eurostampa
Keywords: profit tax; net turnover; operating revenues; total revenues; operating results; fiscality;
Summary/Abstract: Depending on fund and form characteristics the taxes are grouped into:direct taxes and indirect taxes. Within the direct taxes one of the most important for the state budget is the profit tax. We can mention that the evaluation procedures / methods which the entity consistently uses, have influente over the registered profit tax. The study contains an analysis of the profit tax value registered by medium taxpayers entities in Covasna county, in relation with the net turnover, operating revenues, total revenues and operating results, respectively with the field of activity.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXI/2015
- Issue No: 21
- Page Range: 71-77
- Page Count: 8
- Language: English