THE ANALYSIS OF INCOME TAX PAYMENT IN INSTALLMENTS - AN INCONSIDERATE STRATEGY IMPOSING NEW PRESSURES ON FISCAL CONSOLIDATION OF BUSINESS ENVIRONMENT

Natalia Mocanu, Mariana Colesnic, Ala Betivu, Alin Mocanu, Cristina Tentiuc, Nicoleta Mateoc-Sirb

Abstract


This paper is a critical study of the prepayement of the corporate income tax. The mechanism of this measure is simple at the first sight and thought by those who serve the government but are paid taxpayers’ money: the tax is calculated quarterly based on the profit made in the previous year. Thus, the authors have examined the general tax burden on a company from the Republic of Moldova as compared with some developed countries such as Germany, France, United Kingdom etc.during 2010-2015, andhave highlighted the lack of vigor and inconsistency of the Fiscal Code through which the State recognizes its inability to create a friendly and comfortable business environment, where taxpayers would voluntarily pay the taxes. In this context the authors have analyzed the statistical data provided by the World Bank Group and Price Waterhouse Coopers.

Keywords


prepayment; tax; business environment

Full Text:

PDF

References


ADAMS, CHARLES, 2001, For Good and Evil: The Impact of Taxes on the Course of Civilization. London: Madison Books, 568p. ISBN 978-1-56833-123-2

BUDIANSCHI, DUMITRU, et al., 2014, Discrepanța fiscală - o realitate invizibilă, Chișinău, 62 p. [online] [accesat 18 ianuarie 2016]. Disponibil: http://www.expert-grup.org/ro/biblioteca/item/1038-discrepanta-fiscala&category=180

BECKER, GARY,Crime and Punishment: An Economic Approach, Journal of Political Economy. 1986, vol. 76, number 2, pp. 169-217.

Codul Fiscal al Republicii Moldova, nr. 1163-XIII, din 24.04.1997. În: Monitorul Oficial al Republicii Moldova, nr. 62/522, din 18.09.1997. Republicat în: Monitorul Oficial al Republicii Moldova ediţie specială din 05.06.2015.

Paying Taxes 2016. [online] [accesat 18 ianuarie 2016]. Disponibil:http://read.pwc.com/i/601095-paying-taxes-2016

Raport de monitorizare a implementării Agendei Naţionale de Business 2012-2013: Prioritățile mediului de afaceri în domeniul fiscal și vamal (Ediția a 3-a) – 2014 – 58p. [online] //ANB [accesat 15 ianuarie 2016] Disponibil: http://business.viitorul.org/reports/raport-de-monitorizare-a-implementrii-agendei-naionale-de-business-2012-2013-398.html

TORNEA, ION, GRINIC, TATIANA, Raport de intervenţie pe marginea politicii bugetar-fiscale şi vamale pentru 2014 – septembrie 2013 – 13 p. [online]//IDIS„Viitorul” [accesat 15 ianuarie 2016] Disponibil: http://business.viitorul.org/reports/raport-de-intervenie-pe-marginea-politicii-bugetar-fiscale-i-vamale-pentru-2014-323.html

Taxation of corporate and capital income, part II – OECD, 2014. [online] //OECD [accesat 15 ianuarie 2016] Disponibil: http://www.oecd.org/ctp/tax-policy/Corporate-and-Capital-Income-Tax_Explanatory-Annex-2014.pdf

TORGLER, BENNO, Tax Morale and Compliance: Review of Evidence and Case Studies for Europe (December 1, 2011). World Bank Policy Research Working Paper No. 5922, Disponibil la SSRN: http://ssrn.com/abstract=1977173, p.4

World Bank. Raport principal: Moldova - Policy priorities for private sector development [online] 2013. 128 p., p.50 Disponibil: http://documents.worldbank.org/curated/en/2013/06/18063993/moldova-policy-priorities-private-sector-development-vol-1-2-raport-principal

http://data.worldbank.org/indicator/IC.TAX.LABR.CP.ZS, accesat 18 ianuarie 2016


Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Natalia Mocanu, Mariana Colesnic, Ala Betivu, Alin Mocanu, Cristina Tentiuc

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

______________________________________________________________________________________________

Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031