Effective Tax Rate for Romanian Listed Companies

被引：0

作者：

Filipescu, Maria-Oana ^{[1
]}

Lazar, Paula ^{[1
]}

机构：

[1] Acad Econ Studies, Bucharest, Romania

来源：

INNOVATION AND SUSTAINABLE COMPETITIVE ADVANTAGE: FROM REGIONAL DEVELOPMENT TO WORLD ECONOMIES, VOLS 1-5 | 2012年

关键词：

effective tax rate; corporate taxation; macro backward-looking; micro backward-looking; micro forward-looking;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The profit tax is an actual and very interesting subject and in this context the tax rate is one of the most important elements. The statutory tax is not an accurate reflection of an economy and this is way lately economists from all over the world are inclining to make previsions and analyze different economies by using the effective tax rate, no matter the way it is determined. The present paper aims to, first, present measurements methodologies and quantification modalities for the effective tax rate and, second, the paper is focusing upon determining the effective tax rate for Romanian listed companies at the Bucharest Stock Exchange.

引用

页码：1916 / 1923

页数：8

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