ON THE HEELS OF TAX PSYCHOLOGY: THE GULF BETWEEN THE PERCEPTION OF TAX CHANGES AND THE REALITY IN THE REAL ESTATE DEVELOPMENT SECTOR

被引：0
|
作者：
Cozmei, Catalina [1 ]
Onofrei, Muler [1 ]
机构：
[1] Bucharest Univ Econ Studies, Bucharest, Romania
来源：
PROCEEDINGS OF THE 8TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2013) | 2013年
关键词：
Tax; perception; legislative changes; real estate; RESIDENTIAL LOCATION CHOICE; HOLDING PERIODS; TAXATION;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Romania's economic environment is unpredictable and is confronted with frequent changes in the tax law and the doubts concerning the economic, legislative, technical frameworks entail some costs. This paper outlines the perceptions and awareness of real estate development companies' managers with respect to tax issues and changes in tax regime over time, but also explores the investor-level taxes, the debt policy, the optimal holding period of an investment as well as the potential selection problems incurred by taxes, as a cost factor which alters the economic behavior.
引用
收藏
页码：630 / 641
页数：12
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