Search Results - subject:"fiscality"

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TAXATION OF RESTRUCTURING OPERATIONS OF COMPANIES

Horja, Ioana Monica - In: Theoretical and Applied Economics 11(528)(supplement) (2008) 11(528)(supplement), pp. 370-376

The economic development in the last years, the world countries national economies globalization determined many enterprises with unique or diversified objects of activities to look in common for a growing strategy. The competition, the technological evolution and the performance makes the...

Persistent link: https://www.econbiz.de/10005581602

The taxing of the result, between the conformity and convergence of the accountancy

CHILAREZ, Danut; PERPELEA, Mircea - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 7, pp. 89-95

accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international … conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one … conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand …

Persistent link: https://www.econbiz.de/10008556650

The taxation installment in Romania . Between mass - media's impressionism and Eurostat's reality

Papuc, Razvan Mihail - In: Manager Journal 6 (2007) 1, pp. 99-105

The essay brings out into relief the situation of Romanian taxation in contrast with taxation level from European Union. To this end there are used a series of statistical data in relation to major category of tax, in the way how Eurostat presences. At the same time the research brings into...

Persistent link: https://www.econbiz.de/10011146186

ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE

Brabete, Valeriu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9, pp. 20-27

Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...

Persistent link: https://www.econbiz.de/10005120951

FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

MĂNDESCU, Ionel - In: SEA - Practical Application of Science (2013) 1, pp. 292-297

taxation can be directed towards the stimulation of development. Fiscality is a business cost in investment, where the …

Persistent link: https://www.econbiz.de/10011079718

THE VARIOUS POSSIBLE EU TAXES

Mihalache, Raluca-Andreea - In: CES Working Papers 4(3a) (2012) September-Octomber, pp. 566-573

In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make...

Persistent link: https://www.econbiz.de/10010698017

Legal Aspects of Fiscal Pressure and its Socio-Economic Effects in the Modern Enterprises

Baciu, Iacob - In: Knowledge Horizons - Economics 4 (2012) 3-4, pp. 98-103

Fiscal presure is, in fact, the degree of taxation, i.e. the extent to which taxpayers as a whole, society, economy, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio of the sum of all taxes, social...

Persistent link: https://www.econbiz.de/10010700182

The Impact of the Fiscal Regulations on the development competivity

Gradea, Cristina - Facultatea de Finante şi Banci, Universitatea Spiru Haret - 2009

The 157 Article of the Treaty regarding the setting up of the European Community contains provisions regarding the consurance of the necessary conditions for the competivity of the E.U. economy,referring to a system of open and competitive market.The fundamental principles that lead to the...

Persistent link: https://www.econbiz.de/10008473591

The political economy of green taxes: The Belgian experience

Clercq, M. - In: Environmental & Resource Economics 8 (1996) 3, pp. 273-291

This article deals with the main problems encountered with the implementation of the ecotax law in Belgium. Ecotaxes are product taxes on drink containers, throw-away products, packaging of certain industrial goods, pesticides and fytopharmaceutical products, paper and batteries. The...

Persistent link: https://www.econbiz.de/10005684434

Transition Costs of Fundamental Tax Reform

hassett, kevin allen; Hubbard, R. Glenn - American Enterprise Institute

The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.

Persistent link: https://www.econbiz.de/10010949258