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Considerations Regarding to the Taxation on Profit in Romania
(Wydział Prawa i Administracji UR, 2013) Cîrmaciu, Diana
The profit represents earnings, benefits, advantages, respectively the income of the capital used by a company, representing the differences between the actual incomings and the total outgoings (plus value considered to be the result of the whole capital invested). The dispositions of the Fiscal Code in the matter of profit taxation must be easy to apply, to increase the compliance level of the tax-payers and to create lower administration costs. The hereinafter paper makes a review of the actual regulations in the matter of profit taxation, system which is in permanent perfecting development in the context where fiscal reforms must have an important role in the normal progress of economical and financial life. Beyond any general considerations, we can notice that profit taxation shows continuous evolution tendencies also in other member states of the European Union.