文章基本信息

标题：Taxes, Fees and Obligations in Romania – Main Components of Companies’ Fiscal Costs
本地全文：下载
作者：Mihaela Popa ; Mihaela Popa
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：109
页码：150-154
DOI：10.1016/j.sbspro.2013.12.435
语种：English
出版社：Elsevier
摘要：AbstractThe present paper introduces theoretical aspects of taxes, fees and obligations and the synthesis of the system structure for taxes and fees as an expression of company fiscal costs at the same time capturing the current issues when determining and setting them. As to the system of taxes and fees, it can be noticed the scope of all taxes and fees that companies in Romania must incur has expanded, whereas their complex determination and implementation have also increased.
关键词：Tax system;tax;fees;obligations;fiscal cost