Conform unui raport publicat de agentia olandeza de colectare debite Justus International, cel mai ineficient sistem de colectare amiabila a debitelor, si cea mai slaba dezvoltare a industriei de colectare a debitelor dintre tarile Europene , o are Romania si Bulgaria. Daca pentru Bulgaria care are o populatie de circa 8 milioane de locuitori se poate explica aceasta slaba dezvoltare, totusi pentru Romania, raportul este suprinzator intrucat, tari cu populatie mult mai mica asa cum este Slovenia, Croatia sau Slovacia cunosc o dezvoltare a acestui segment extrem de puternica.
Romania si Bulgaria sunt trimise direct pe ultimul loc si pentru ca, nu au o lege care sa normeze activitatea de colectare a debitelor, cat si pentru faptul ca, putinele agentii de colectare debite din aceste tari, nu sunt inca acceptate sa colecteze creantele bugetare ale statului, datorita mentalitatilor locale in care, decizia politica si coruptia politicienilor , precum si cea a functionarilor, este inca un factor decisiv care influenteaza negativ inclusiv bugetele acestor tari.
Si aceasta pentru ca, exista o legatura de cauzalitate directa si nemijlocita intre haosul din jurul colectarii taxelor si impozitelor, si uriasele arierate existente in economiile nationale ale celor doua tari.
Ca o completare la acest studiu, care face o paralela intre Romania, Bulgaria si Turcia, agentia de colectare debite Urban si Asociatii, care a furnizat in 2007 circa 23 % din totalul falimentelor inregistrate la instantele de judecata romanesti, arata faptul ca, in circa 98 % din falimentele deschise in Romania, se inscriu cu creante de incasat, si autoritatile locale sau centrale, care reclama neincasarea taxelor si impozitelor, demonstrand astfel faptul ca orice faliment din Romania, antreneaza implacabil si bani publici care in cele mai multe cazuri nu se mai recupereaza vreodata.

Urban Iulian

iata raportul :

NEW REGULATIONS REGARDING TURKISH CORPORATE TAX LAW
We would like to inform you regarding new improvements related with Turkish Corporate Tax Law. Please find below all explanations:
The Turkish Parliament is expected to approve a new Corporate Tax Code that would apply retroactivity to corporate income generated as af January 1 2006,
As proposed, the new corporate Tax Code would reduce the corporate tax rate and capital gains taxation on shares and immovable property and change the rules governing thin capitalization, transfer pricing, the foreing tax credit and the participation exemption related to dividend income from Turkish corporate taxpayers' foreing subsidiaries and PEs. It also would be introduce controlled foreign corporation regulations, antiabuse provisions to combat transactions by persons resident in offshore jurisdictions and cost allocations for Turkish permanent establishments of foreing parent companies.
Corporate Tax Rate: The percent corporate tax and the 30 percent quarterly advance corporate tax(known as the temporary tax) both would be reduced to 20 percent.
Thin Capitalization: Borrowing from related parties that exceed a debt to equity ratio of 2 to 1 would be considered as disguised capital. For borrowings from related party banks and financial institutions, the debt to equity ratio would be 4 to 1. Total borrowings from all related parties would be treated collectively. The debt to equity ratio would apply to Turkish PEs of foreing parents as well as their Turkish subsidiaries.
Transfer Pricings: The tradational transfer pricing methods mentioned in the OECD model transfer pricing guidlines would be used for commerical transactions conducted between related  parties both domestic and foreign. The rules of related party transactions also would apply to commercial transactions conducted by persons resident in offshore jurisdictions. Payments made in cash or on account to nonresident real or legal persons, if considered not to be priced at arms's length would be subject to a 30 percent witholding tax. Transactions between related parties that are not executed in compliance with the approved transfer pricing method would be considered as disguised profit distrubitions and would be subject to dividend witholding tax. The article of the new corporate tax code regarding transfering pricing would be effective from July 1, 2006.
Participation Exemptions: The conditions for the application of the participation exemption by Turkish corporate taxpayers on the dividend income they receive frım their foreign subsidiaries and PEs would be loosened as follows:
the minimum shareholding in the foreign participation would decrease from 25 percent to 10 percent;
the minimum holding period of the participation share would decrease from two years to one 
the minimum tax burden on the foreign participation would decrease from 20 percent to 15 percent.
Reduced Capital Gains Taxation: Under the new rules 75 percent of the capital gains derived from the disposal of participation shares and immovable property that has been held by the corporate taxpayer for at least two years would be exempted from corporate taxation. Based on the proposed corporate tax rate of 20 percent and the 75 percent corporate tax exemption on capital gains derived from the disposal of participation shares and immovable property, effective corporate tax rate oın capital gains would be 5 percent. The inclusion under the existiong regime of capital gains derived from the disposal of shareholdings would be abolished. Under the new rules those capital gains would be kept in a special reserve account for a minimum of five years with no furher obligation to add the capital gains into the company's capital.
Foreign Tax Credit: Join stock companies that are fully liable taxpayers would have the right to a credit based on the corporate or income tax paid by foreing subsidiaries in their jurisdictions, provided that the subsidiaries distribute dividends to Turkish joint stokc companies The tax paid in foreing jurisdictions that cannot be credited against the corporate tax base in Turkey because of a lack of corporate income could be carried forward for a period of three years. The credit would be claimed on the advance corporate tax return.
CFC Regulations: For the first time in Turkish corporate tax practice the concenpt of a controlled foreing corporation would be introduce.CFC regulations would apply to fully taxable corporate taxpayers that have a direct or indirect participation in companies that have been established abroad provided that the foreign corporation satisfies all of the following conditions:
25 percent or more of the foreing company's income should be of a passive nature(portfolio investments)
the foreing company should be subject to corporate taxation of less than 10 percent
the gross revenue of the foreing company should not exceed TRY 100.000(approxiamtely US 75.000 USD)
Antiabuse Provisions:      Turkish resident taxpayers would have to appyl a 30 percent witholding tax on payment made in cahse  or on account, for services, commissions, interest, royalties and so on, that relate transactions with persons resident in jurisdictions that the Council of Ministers considers to be in harmful tax competition with Turkey
Cost Allocation for Turkish PEs of Foreing Parents:  Turkish branches of foreign companies could treat costs incurred at the headquarters, or at the level of group companies resident abroad, as deductible for corporate tax purposes, provided that the expenses inccured abroad are in direct relation to the commercial operations of the Turkish branch and the costs that have been allocated to the Turkish branch through cost allocation factors determined at the headquarters comply with the arm's length pricing principles.
I hope these explanations would be good for you and your clients.
If you need any further information please do not hesitate to contact with us.   
                             
Debt collection in Turkey, Bulgaria and Romania
It is really awkward when you have a business partner that does not fulfil his paying dues. When after several requests to pay the debt, the debtor still refuses to pay, it is time to undertake serious steps. The most efficient and logical step is to call in a debt collection agency.
A debt collection agency will mostly try to collect the debt through an out of court procedure. De debtor will be traced (when he is unknown) and often it is recommendable to also carry out a solvency investigation. Then they will attempt through personal conversations to reach a payment agreement between the debtor and creditor. When an agreement like this can be reached, it will not have any further going consequences for both parties. However, the debtor will have to pay the debt within a certain period of time. This agreement is also called an amicable settlement.
The last couple of years, doing business with countries as Turkey, Bulgaria and Romania has grown a lot. Especially Turkey has developed and modernised itself a lot in the last few years. It offers a lot of perspectives for foreign investors. A lot of countries, spread over the whole world are importing and exporting goods and services to these countries.
Because of this, it can occur that debts that are very difficult to collect can remain open.
Collecting a debt in these countries is not as we are generally used to in Western Europe. Although these three countries are situated not far from each other, each country has so its own debt collection procedure.
In Turkey it is a wise idea to avoid going to court. A litigation often takes very long and most of the time it does not deliver the result that were hoped for. Debtors are more willing to pay when they are approached by a debt collection agency personally to reach an agreement. This saves you from an expensive and time-consuming litigation. When you try to reach a settlement out of court, the chance is a lot bigger that business relationships continue to exist, while when you take the case to court it is almost certain that the business relation ends. 
Debt collection is rather unknown in Turkey. Except the over 13 years of experience that Justus International has gained through the years, there are less other businesses that are specialised in debt collection in Turkey. Most large companies (multinationals) have their own debt collection department within the company itself to collect the outstanding debts.  
In Bulgaria it is, in contradistinction with Turkey, a lot more efficient to go to court directly when you want to collect an outstanding debt. This is because of the fact that it has a minimal effect when you try to collect it from the debtor yourself or when you hire a debt collection agency that tries to do an out of court procedure. We can enumerate a couple of reasons for this:
Debt collection agencies are rather unknown in Bulgaria and the consumers do not have any faith in them.
There are lots of debt collection agencies that are illegal or occupied in the criminal circuit.
Debt collection agencies do not have a big effect on debtor yet, because these agencies do not yet have the status in Bulgaria as debt collection agencies have in other countries.
In Romania, both ways can be efficient. It is recommendable to first have a look at what kind of debt needs to be collected. If the outstanding debt is in cash and mature and the creditor has a good chance to receive his or her money, the most effective way to collect this debt is to hire a lawyer or debt collection agency to start a payment summon procedure. Collecting debts through a procedure in court in Romania is valuable and often takes a lot of time. It is therefore wise to know for sure that there is a good chance that you get back your money before starting the litigation. A payment summon procedure is the cheapest and shortest legal procedure in Romania. 
It is of course also possible to try to reach a settlement outside of court. This is recommendable when the amount of the debt is not determined or when there are questions about the reason of the debt. To try and reach an amicable settlement is than the fastest and cheapest way to collect a debt. There is however no guarantee that you will actually get your money when you try to reach an amicable settlement. In Romania, the lack of certain laws, allow the debtor to delay the recovering debts procedure a lot. 

foto:bloombiz.ro