Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case
The latest amendments in national legislation on aspects related to real estate tax assessmenthave created an entire debate among practitioners. So, conceived and structured on a complexissue, the paper intends to present some elements of accounting and taxation related to taxassessment respectively...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2016-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/31.Putan_Alina.pdf |
| Summary: | The latest amendments in national legislation on aspects related to real estate tax assessmenthave created an entire debate among practitioners. So, conceived and structured on a complexissue, the paper intends to present some elements of accounting and taxation related to taxassessment respectively a case study representative of the theoretical part. The purpose ourresearch is part of establishing repercussions within the new legislation on taxes due to the state,and implicitly impact on the activity of economic entities. |
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| ISSN: | 2393-3127 2393-3127 |