Home Volumul 1 MODELLING THE EFFECTS OF THE FISCALITY OF REVENUES OBTAINED BY NON-RESIDENTS IN ROMANIA

MODELLING THE EFFECTS OF THE FISCALITY OF REVENUES OBTAINED BY NON-RESIDENTS IN ROMANIA


Dacian Sorin Dudaş
S.C. Intelect-Contab SRL,Timişoara, Str.Diconu Coresi 26, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The empirical analysis we performed demonstrated that concluding any convention with
third-party states for avoiding double taxation puts Romania at advantage, as the fiscal
multiplier is confirmed, at the present stage of economic development of the country, the
effects generated by signing conventions for eliminating double taxation with third-party
states, are superior to those by which the internal gross product liberates fiscal revenues.
The advantages that maximise fiscal incomes on the basis of conventions for eliminating
double taxation are determined by the high number of people Romania has in third-party
states, as non-residents, a fact that enables Romania to obtain a large part of the taxable
matter, and also by the type of method used for alleviating the effects of double taxation.
Keywords: convention for eliminating double taxation, non-residents, revenues, taxable
matter

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