A GENERAL FRAMEWORK FOR ANALYSING THE TAXATION SYSTEM USED FOR INCOMES OBTAINED BY NON-RESIDENTS IN ROMANIA
A GENERAL FRAMEWORK FOR ANALYSING THE TAXATION SYSTEM USED FOR INCOMES OBTAINED BY NON-RESIDENTS IN ROMANIA

Summary/Abstract: The study of income taxation earned by non-resident people of Romania requires the investigation of the general approach.In this respect,in the report are presented and analized the number and structure of non-resident individials,legal entity,and the taxes owed by these.There is the tendency to increase taxe revenue from legal entities non-residents,this trend increases in the 2008-2010,due to the economic crises.The appearance of economic crises didn’t „amputate” the receipts of paid taxes by the non-resitent legal entities,in contrast the individuals weren’t so fortunate,because of „greater rigidity”in the elasticity of business numbers,these adjusting themselves on medium and long term.

• Details
• Contents