COMPARATIVE ANALYSIS CONCERNING THE FIELD DISTRIBUTION OF THE COMPANIES WITH LIABILITIES TO THE STATE BUDGET IN 2010 Cover Image

COMPARATIVE ANALYSIS CONCERNING THE FIELD DISTRIBUTION OF THE COMPANIES WITH LIABILITIES TO THE STATE BUDGET IN 2010
COMPARATIVE ANALYSIS CONCERNING THE FIELD DISTRIBUTION OF THE COMPANIES WITH LIABILITIES TO THE STATE BUDGET IN 2010

Author(s): Daniela Ciotină, Cristina Ionela Fădur
Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: budgetary overdue debts; liabilities; large companies; descriptive analysis; state budget.

Summary/Abstract: The purpose of this study is to conduct a comparative analysis regarding the field distribution of Romanian companies that have liabilities to the state budget at the end of 2010. In our approach, we have studied all the companies with debts to the state of the category of large companies in Romania. The database comprises 558 large companies, involved in the following activity fields: agriculture, processing industry, electricity and heat production and supply, gas, hot water and air conditioning, water distribution, sanitation, waste management, decontamination activities, civil engineering, commerce, transport and storage, brokerage, and insurance. We can notice an increase in the residual amounts owed to the state budget in comparison to the year 2009, as well as an increase in the number of indebted companies. The largest amount of liabilities comes from the value-added tax, interests and penalties, each having a different share depending on the activity field.

  • Issue Year: 2011
  • Issue No: 16
  • Page Range: 35-42
  • Page Count: 8
  • Language: English