Abstract
Abstract In the context of the permanent global evolution and the flexible economic framework that investors encounter in the decision-making process, this paper aims to analyze the evolution of the effective tax rate in the context of the Coronavirus pandemic in Romania, as well as the factors of influence associated with it, results in the mentioned period. In order to answer these objectives, a quantitative research was carried out for the 85 companies listed on the regulated trading market on the website of the Bucharest Stock Exchange, where a retrospective methodology was applied based on the financial statements published by them for the years 2020 and 2021. Regarding the determination of the influencing factors associated with the evolution of the effective tax rate, it was performed a regular regression for both mentioned years, noticed that in 2020 the size of the companies (SIZE), their solvency (SOLV), as well as the return on assets (ROA), influenced the variation of the effective tax rate, aspect that could not the noticed in 2021. Regarding the evolution of the effective tax rate, it was found that the companies listed on the Bucharest Stock Exchange were undertaxed in the period 2020-2021.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Proceedings of the International Conference on Business Excellence
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
