Home Part 1 ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY

ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY BETWEEN 2006-2012


Lecturer CLAUDIA FLORINA RADU PhD
„Vasile Goldiş” Western University of Arad
Avram Iancu Street, no 7A, Alba-Iulia, e-mail This e-mail address is being protected from spambots. You need JavaScript enabled to view it
PhD DANIELA GHENESCU**
Associate assistant „1 Decembrie 1918” University of Alba Iulia, str. Gabriel Bethlen, nr.5,
e-mail This e-mail address is being protected from spambots. You need JavaScript enabled to view it


Abstract:
This paper aims to examine how the main taxes collected in Alba County have evolved over the last seven years and we put in evidence the evolution of total revenue received in Alba County budget. We point out also the taxes that hold the largest share of the total revenue collected. At the same time we observe the ranking of the main taxes in our county, compared to their ranking of the entire country. On the first place in our county we find VAT, the income tax is on the second, and corporate income tax follows. They are therefore the main source of income for the Alba budget.
Keywords: corporate tax, income tax, tax burden, VAT, excise JEL Classification: H24, H25, H71

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