Revista Tinerilor Economiºti (The Young Economists Journal)

In order to compare the average values of the liabilities to the state budget at
the end of 2010 for large companies, in each of the eight activity fields, we have
applied the One-Way ANOVA model using the SPSS program. As figure no. 4 shows,
there are significant differences between the average values of the liabilities to the state
at the end of 2010 for large companies in the eight activity fields.
Figure no. 4 The average values of the debts to the state budget at the end of 2010
for large companies, for each of the eight activity fields
The existence of significant differences in the eight activity fields between the
average values of the liabilities to the state at the end of 2010, for large companies, can
be explained by the different proportions of the number of large companies in each
activity field in the total number of companies. Their weight is shown in figure no. 5.
Fig. 6 The ratio of large companies with liabilities to the state budget at the end of
2010, for the eight activity fields
Following our analysis, the results that highlight the structure of the debts to the
state for all of the eight activity fields are presented in figures 7-14. It can be seen that
for the fields of agriculture, water distribution, sanitation, waste management,
decontamination activities, civil engineering, commerce, brokerage, and insurance, the
first place is taken by the value-added tax, while for the processing industry, the
production and supply of electricity and heat, gas, hot water and air conditioning,
transport and storage, the most liabilities to the state budget are those from the category
of interests and penalties.
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