期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：498-502
出版社：University of Oradea
摘要：Over the last years, in Romania there were a lot of law modifications, especially in the financial ¨C fiscal area
because of starting the negotiations regarding Romania¡¯s joining the European Union. The scope of these
changes is to built a stable fiscal system which corresponds to the European Union¡®s directions regarding
taxation.
In this article I want to make a more detailed analyze over the diversity of fiscal regulations regarding the
taxation of companies¡¯ income. The form on which companies are taxed on their incomes is the profit tax. In
order to see on which level the legislative harmonization has come, I will study different aspects of this kind of
tax and in the end I will draw some conclusions regarding its impact on the Romanian economy. I will
emphasize that the unique rate of 16 % of the profit doesn¡¯t provide all by itself the success of an economy and,
if is not sustained by a powerful legislative and economical infrastructure, it risks to be transformed in a factor
of budgetary disequilibrium.
关键词：Corporation tax, harmonization to the EU legislation, income tax rate
