期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2011
卷号：10
期号：2
页码：74-88
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The corporation activity represents a factor of major interest for the economies of all the States due to the economic and social effects that it generates.The conditions of tax nature have an influence on corporations’ investment localization decisions and capital flows so that the policy of each sate in the field of corporative income tax payment must constitute the object of a very careful analysis.Thus,the companies choose to carry out their activity in the countries where they can obtain the biggest net profit after carrying out their specific operations.Reducing taxation rates of the corporate incomes in various member states of the European Union,as an effect of the tax competition,represents the compliance with an international trend,being only to a small extent the result of the government will.In the European Union,Romania has one of the lowest income tax rates as compared to other member states.Starting with 2005,the income tax rate that applies to the taxable profit is of 16%.Analysis of economic and financial performances of subsidiaries of transnational companies active in Romania,considered as representative for their fields of activity,allowed us to formulate judgments about the prospects of investment in the Romanian economy produced by firms with trans-borders business.An information system can have a major impact on corporate strategy and organizational success.The involvement of managers and decision makers in all aspects of information systems is a major factor for organizational success,including higher profits and lower costs.Some of the benefits business organizations seek to achieve through information systems include: better safety,competitive advantage,fewer errors,greater accuracy,higher quality products,improved communications,increased efficiency and productivity,more efficient administration,superior financial and managerial decision making.
