Stimularea menținerii/creșterii capitalurilor proprii prin măsuri de natură fiscală aplicabile pe durată determinată
Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term
Author(s): Gavril Chiș, Adrian Rareș CiuceSubject(s): Economy, Micro-Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: discounts for the payment of taxes; accounting equity; adjusted equity; profit tax; income tax on micro-enterprises; activity-specific tax;
Summary/Abstract: In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity. Even if the measures are applicable for a certain period of time, the reduction of the tax burden can contribute, to a certain extent, to the maintenance of operators in the economic circuit.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 2
- Page Range: 42-49
- Page Count: 8
- Language: English