The Turnover Taxes Versus the Going Concern Principle. a Bibliometric Analysis
Year: 2025
Type: article
Abstract: In Romania, taxpayers whose corporate tax is lower than the minimum turnover tax and who reported a turnover of more than 50 million euros in the previous year, the minimum turnover tax (IMCA) was established, and they had to pay the profit tax at the minimum turnover tax rate. Legal entities operating in the oil and gas industry and reporting a turnover of more than 50 million euros in the previous year are also, required to pay additional income tax, a specific turnover tax. This bibliometric study explores through literature the impact of turnover tax on the going concern. Using Web of Science Core Collection database we questioned, with the advanced search, the group of words turnover tax, from 2001 to 2 september 2024 and VOSviewer tools helped us identify influential publications, collaborative networks, thematic clusters and research trends in our chosen field. The findings provide insight into the topic, provide innovation and could attract the attention of researchers.
Author: HARAGUȘ RAMONA IONELA
Institution: 1 Decembrie 1918 University
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7062806677
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