An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange
Research Question: How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it. Motivation: In many cases, the accounting literature limit the analyse of the tax burden to the corporate income tax. There are some effective tax...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2023-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/22_2_6.pdf |