{"title":"对在罗马尼亚公共机构进行的经济活动的税收影响","authors":"Rodica Ailoaiei","doi":"10.4316/ejafb.2018.614","DOIUrl":null,"url":null,"abstract":"Public institutions are entities through which the State conducts its activity, as regulated by Law 500/2002 on public finances. Like any other operating entity, the public institution acts through a budget, comprised of public revenues and expenditures. A particular case that I will address in this paper is that of the economic activity conducted in public institutions and the taxation-related aspects of this area of activity. I will also include here a structure of the revenues and expenditures of this area of activity and the way taxes and duties are determined","PeriodicalId":190599,"journal":{"name":"European Journal of Accounting, Finance & Business","volume":"212 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE TAX IMPLICATIONS ON THE ECONOMIC ACTIVITY CONDUCTED IN PUBLIC INSTITUTIONS IN ROMANIA\",\"authors\":\"Rodica Ailoaiei\",\"doi\":\"10.4316/ejafb.2018.614\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Public institutions are entities through which the State conducts its activity, as regulated by Law 500/2002 on public finances. Like any other operating entity, the public institution acts through a budget, comprised of public revenues and expenditures. A particular case that I will address in this paper is that of the economic activity conducted in public institutions and the taxation-related aspects of this area of activity. I will also include here a structure of the revenues and expenditures of this area of activity and the way taxes and duties are determined\",\"PeriodicalId\":190599,\"journal\":{\"name\":\"European Journal of Accounting, Finance & Business\",\"volume\":\"212 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Journal of Accounting, Finance & Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4316/ejafb.2018.614\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Journal of Accounting, Finance & Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4316/ejafb.2018.614","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE TAX IMPLICATIONS ON THE ECONOMIC ACTIVITY CONDUCTED IN PUBLIC INSTITUTIONS IN ROMANIA
Public institutions are entities through which the State conducts its activity, as regulated by Law 500/2002 on public finances. Like any other operating entity, the public institution acts through a budget, comprised of public revenues and expenditures. A particular case that I will address in this paper is that of the economic activity conducted in public institutions and the taxation-related aspects of this area of activity. I will also include here a structure of the revenues and expenditures of this area of activity and the way taxes and duties are determined
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