COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL
Authors
- Otilia MANTA — Athenaeum University, Bucharest, Romania
Abstract
The directions of adaptation of the taxation regarding the stimulation and favoring of the stability and the competitiveness of the Romanian companies start on the one hand from the strategic objectives of the European Union, as they were defined in terms of competitiveness, and on the other hand from our national objectives. mentioned both in the government programs, but especially in the competitiveness strategies realized by the relevant institutions. The key factor in achieving real convergence is competitiveness. A faster increase in competitiveness can lead to a reduction in the economic gaps. The efficiency of the markets of goods, labor and capital that must take into account social imperatives (inclusive economic growth) would favor a higher degree of business value and the promotion of endogenous economic growth engines - greater investments in innovation, research and development and human capital. Romania needs a healthy economic growth, a growth that will not generate unbalances difficult to control. Therefore, in this paper we aim to address elements of fiscal influence at national and European level, such as: increasing tax revenues in order to reduce the disparities compared to EU Member States; supporting research and innovation in the field of finance; fiscal compliance and fiscal predictability; fiscal policies, unitary cost of labor force; aspects regarding the underground economy.
Cite this article
APA: Otilia MANTA (2020). COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL. Internal Auditing & Risk Management, Vol. 57, No. 57, pp. 34-56. https://doi.org/10.5281/zenodo.3731106
BibTeX:
@article{otiliamanta2020128,
title = {COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL},
author = {Otilia MANTA},
journal = {Internal Auditing & Risk Management},
year = {2020},
volume = {57},
pages = {34----56},
doi = {10.5281/zenodo.3731106}
}