THE EFFECTS OF LABOUR COSTS REDUCTION ON FOREIGN INVESTMENT IN ROMANIA

Autor:	Adina TRANDAFIR
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	foreign direct investment tax legislation VAT corporate income tax contributions Economic history and conditions HC10-1085 Economics as a science HB71-74
Zdroj:	Annals of Spiru Haret University Economic Series, Vol 19, Iss 3, Pp 129-137 (2019)
Druh dokumentu:	article
ISSN:	2393-1795 77893379
DOI:	10.26458/19310
Popis:	This article addresses the issue of changes in tax legislation in our country over the last 20 months, in view of the effect they have on the level of foreign investment. The article presents, besides the actual legislative changes and the evolution registered in this period by foreign investments, also the fiscal pressure in the field of contributions, VAT and corporate income tax. The paper presents an econometric analysis that seeks to highlight the impact of the fiscal pressure of the above mentioned taxes on the FDI level recorded in Romania between January 2017 and August 2018.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/81e959192df84bc28e5904a778933790 Zobrazit plný text záznamu View record in DOAJ