A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange
Tax pressure can be calculated at the macroeconomic level, but also at the microeconomic level, by analysing the data provided by companies in their financial statements, or by authorities giving official statistics. In this study, the authors adapt a formula for the calculation of the effective tax...
Format: | Article |
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Language: | English |
Published: |
Chamber of Financial Auditors of Romania
2021-02-01
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Series: | Audit Financiar |
Subjects: | |
Online Access: |
http://revista.cafr.ro/temp/Article_9664.pdf
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