Legislative features in the matter of corporate tax: private educational institutions and activities of research development

• Author: Diana Cîrmaciu
• Position: Faculty of Law, Law and Administrative Sciences Department University of Oradea, Oradea, Romania
• Pages: 34-37

AGORA International Journal of Juridical Sciences, http://univagora.ro/jour/index.php/aijjs

ISSN 1843-570X, E-ISSN 2067-7677

No. 4 (2015), pp. 34-37

34

LEGISLATIVE FEATURESIN THE MATTER OF CORPORATE TAX:

PRIVATE EDUCATIONAL INSTITUTIONS AND ACTIVITIESOF

RESEARCH– DEVELOPMENT

D. CÎRMACIU

Diana Cîrmaciu

Faculty of Law, Law and Administrative Sciences Department

University of Oradea, Oradea, Romania

*Correspondence: Diana Cîrmaciu, University of Oradea, Faculty of Law, Gen. Magheru

Street, no. 26, Oradea, Romania

e-mail: dcirmaciu@gmail.com

Abstract

There are often discussions about the „dramatic” situation of the underfinancing of education

and of research-development, about the continuous undervaluation and marginalization by

the decision makers of these essential components of social life. In this context developed step

by step in Romania the private educational system as well, preferred due to the material

resources these units have, due to the motivated teachers, the methods used to outline the

personalities of the children, etc.

Key words: corporate tax, exemptions, deductions

Introduction

The national educational system must be able to assure the competitiveness and prosperity of

the country in a period, when the future is more and more dominated by economies and

societies based on knowledge.

In this context are welcome all the measures (including fiscal ones) of sustaining the

education, the research-development, regardless of their forms of organization (public or

private).

According to article 8 from Law no. 1/2011 “for the financing of national

education will be yearly allocated from the budget of the state and the budget of public local

authorities minimum 6% of the gross domestic product of the respective year. Additionally,

the educational units and institutions can obtains and autonomously use their own incomes.

For activities of scientific research it is yearly allocated from the budget of the state minimum

1% of the gross domestic product of the respective year”.

1

In the same time, another principle

of financing education is one, according to which the state assures the basic financing for the

foundation stage and for all the pupils attending an approved general compulsory education

unit of the state, private or confessional. Furthermore, the state assures the basic financing for

professional education or for approved high school education, belonging to the state, private

or confessional, or for the post-secondary education of the state. Financing is made based on

and within the limits of the standard costs per pupil or per pre-school child, according to a

methodology developed by the Ministry of Education and Scientific Research.

The private and confessional education is organized according to the non-profit principle of

preuniversity education institutions, at all levels and forms, according to current legislation.

1

Law no. 1 from 5 J anuary 2011 about national education published in the Official Gazet te of Romania no. 18

from 10 January 2011 including subsequent amendments and additions.