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Efficient Management of Tax Payment in Cash by Legal Entities in Romania

10.15660/AUOFMTE.2018-3.3307

Silviu Ilie Săplăcan, Leonard Sergiu Bălan, Ramona Lile, Lavinia Denisia Cuc

Volume XXVII (XVII), 2018/3

This article aims to highlight the impact of a tax settlement of urgency, for the taxpayers within the desks revenues of the Romanian State Treasury. Being a hard topic to address, it is natural to consider a few aspects that may influence the existence and occurrence of such a fee, a direct approach it is hard to be imposed. We present the results of a questionnaire addressed to the persons present at the desks and cash desks revenue for legal persons from the Arad Treasury, about the need of such a charge. Also we will try modeling the results by changing certain variables processed.

Tax Payment

ISSN 1583-0691, CNCSIS "Clasa B+"