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An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange

Research Question: How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it. Motivation: In many cases, the accounting literature limit the analyse of the tax burden to the corporate income tax. There are some effective tax...

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Bibliografske podrobnosti
Glavni avtor: Costel Istrate
Format: Artigo
Jezik:Inglês
Izdano: Bucharest University of Economic Studies 2023-06-01
Serija:Contabilitate şi Informatică de Gestiune
Teme:
Online dostop:http://online-cig.ase.ro/jcig/art/22_2_6.pdf
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