ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY
ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY
Author(s): Claudia Florina Radu, Ghenescu DanielaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: corporate tax; income tax; tax burden; VAT; excise
Summary/Abstract: This paper aims to examine how the main taxes collected in Alba County have evolved over the last seven years and we put in evidence the evolution of total revenue received in Alba County budget. We point out also the taxes that hold the largest share of the total revenue collected. At the same time we observe the ranking of the main taxes in our county, compared to their ranking of the entire country. On the first place in our county we find VAT, the income tax is on the second, and corporate income tax follows. They are therefore the main source of income for the Alba budget.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 23/2013
- Issue No: 1
- Page Range: 79-88
- Page Count: 10
- Language: English