FIRMELE FANTOMĂ ÎN ROMÂNIA. CONSECINŢELE ASUPRA BUGETULUI DE STAT ŞI MEDIULUI DE AFACERI
THE PHANTOM COMPANIES IN ROMANIA. CONSEQUENCES OF THE STATE BUDGET AND BUSINESS ENVIRONMENT
Author(s): I. Gabriel Năstase, I. Nicolae PenescuSubject(s): Corruption - Transparency - Anti-Corruption
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: business environment; phantom companies; state budget; tax evasion;
Summary/Abstract: In the Romanian business environment, a situation that is extremely improper for a normal functioning of companies is perpetuated for a very long time, with negative effects including on the state budget. One of the major causes of the abnormal situation is the maintaining of legislative and procedural conditions, favorable to tax evasion through "phantom" companies.
Journal: Revista Univers Strategic
- Issue Year: VIII/2017
- Issue No: 32
- Page Range: 168-190
- Page Count: 23
- Language: Romanian
