期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2012
卷号：02
出版社：Academica Brâncuşi
摘要：In Romania, in the context of enrolling the national economy on the path of the market economy, the policy makers had taken a series of measures that had affected, on one side, the establishment of excises and taxes, and on the other side, its future adjustment. These actions, most of the times have not reached their planned purpose or even in some situations they had effects contrary to those expected. At company level the implications of the direct taxes imply: the number and configuration of economic agents, their legal structure, the territorial dispersion and their size, but also the economic- financial performances (turnover, gross investments, value added). The analysis performed in this sense in Romania, on the time horizon 1995-2009, tries to evaluate quantitatively and qualitatively the effects generated by the direct taxation over different macro and microeconomic measures.
关键词：taxation; active economic agents; treasury; results management
