Suchergebnisse

Fiscalitatea este un element esențial în luarea deciziilor de investiții, întrucât este un cost al afacerii indiferent de tipul sau dimensiunea acesteia, de locația geografică în care se desfășoară. Impozitarea ar trebui privită ca un atribut al suveranității, dar pentru un randament fiscal ridicat este necesar să se țină cont de aspectul consimțământului fiscal din partea contribuabilului.
În contextul actual, se pune întrebarea care este cea mai bună formulă fiscală pentru ca puterea publică să obțină veniturile necesare acoperirii cheltuielilor publice.

In a period in which are being organized more and more often control campaigns of the National Agency for Fiscal Administration (A.N.A.F.), with the aim of improving voluntary compliance and achieving the specific objectives of the agency, that of preventing and combating fraud and tax evasion, we believe that emphasis must be also placed on the rights of the taxpayer to ensure a balance between the general interest and the legitimate expectations of the individual, in a relationship based on good faith and compliance with the law. Contemporary reality proves us that even in this field we are still facing some "disorder" inherited or perpetuated from the complex of circumstances and difficulties through which the set of institutions and bodies with duties of carrying out the financial and fiscal policy of the state went through (thus including, here, and similar dispute resolution structures).

Due to the favorable international context for the promotion and development of alternative methods of dispute resolution, mediation has also established itself in our country as an important element of the judicial reform strategy. The classic resolution of the conflict by going to court does not always appear as a covert response to the needs of the parties involved.
The prolonged health crisis has repercussions in the already existing crisis of the judicial system - the high number of cases encumbering the activity of the courts, therefore, in these times any solution is welcome for the effective resolution of disputes between participants in legal relations.

The outbreak of the Covid-19 pandemic could be a good opportunity for the implementation of structural measures that would lead Romania to a new paradigm of economic growth, more resilient to external shocks. The budget constructions for 2021 and the following years are and will be marked by the year of 2020, which through its particular exposition, brings to the fore the need for a new economic approach and the preparation of conditions for a new way of formulating public policies, strengthening the concept of sustainability, of the balances between macro and microeconomics, strengthening governance, orienting future investment projects towards reducing/eliminating structural vulnerabilities (transport infrastructure, health infrastructure) in the context of the challenges of a profoundly changing society.

There are often discussions about the ―dramatic‖ situation of the underfinancing of education and of research-development, about the continuous undervaluation and marginalization by the decision makers of these essential components of social life. In this context developed step by step in Romania the private educational system as well, preferred due to the material resources these units have, due to the motivated teachers, the methods used to outline the personalities of the children, etc.

The National Agency for Fiscal Administration was incorporated on 1 October 2003subordinated to the Ministry of Public Finances, by Government Ordinance no. 86/2003, as aspecialized body of the central public administration. Starting with January 2004 it becameoperational, acquiring the capacity of institution with its own legal personality, by splittingthe directorates in charge of the state income administration within the Ministry of PublicFinances.

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. ; Zysk wyraża zarobki, świadczenia, korzyści, odpowiednio do dochodu z kapitału wykorzystanego przez przedsiębiorstwo, przedstawiając różnicę pomiędzy właściwymi wpływami i całkowitymi wydatkami (plus wartość uznana za rezultat całego zainwestowanego kapitału). Przepisy kodeksu prawa podatkowego w kwestii opodatkowania dochodu muszą być proste do zastosowania, celem podniesienia stopnia ich przestrzegania przez podatników i obniżenia kosztów administracyjnych. Niniejsze opracowanie dokonuje analizy aktualnych regulacji prawnych w zakresie podatku dochodowego, który to system stale ewoluuje i jest doskonalony, a reformy fiskalne odgrywają znaczącą rolę w dziedzinie rozwoju ekonomicznego i finansów. Systemy opodatkowania dochodu są poddawane zmianom także w innych krajach członkowskich Unii Europejskiej.