STUDY REGARDING THE FINANCING AND TAXATION OF THE ROMANIAN NON-GOVERNMENTAL ORGANIZATIONS

• Main Authors: Violeta ISAI, Oana Iuliana MIHAI, Gabriela MILICA
• Format: Article
• Language: English
• Published: Dunarea de Jos University of Galati 2014-06-01
• Series: Risk in Contemporary Economy
• Online Access: http://www.rce.feaa.ugal.ro/images/stories/RCE2014/papers/IsaiMihaiMilica.pdf

Although at first sight the concept of non-profit organization seems relatively new, it has developed centuries ago and today it demonstrate its importance more than ever. If in the Western Europe states, the civil society has been constantly present in people's lives, the Romanian citizens bring back to life this concept in order to make further economic and social progress. The transition to the democracy, after 1989, has offered a favorable political context in order to develop the cooperatively sector. This transformation took place in the context of dramatically political, economic and social changes. Thus, the financing of nonprofit sector know various forms, from public sources, charity, economic activities up to make donations and forwarding a share of the income tax. Furthermore, in non-governmental sector organizations currently get the benefit of a series of benefits of fiscal nature.