Tax facilities in the construction industry, agriculture and the food industry. Or not? Cover Image
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Facilități fiscale în industria construcțiilor, agricultură și industria alimentară. Sau nu?
Tax facilities in the construction industry, agriculture and the food industry. Or not?

Author(s): Mirela Păunescu, Mirela Buliga
Subject(s): Agriculture, Law on Economics, Labour and Social Security Law
Published by: Editura Solomon
Keywords: fiscal facilities; employees; employers; agriculture; construction industry; food industry;

Summary/Abstract: Lately we are witnessing an effervescence of fiscal facilities. Some of these are creative, others are extensions of the older ones. This liveliness is curious at least in the context in which our government announced that, starting with January 1, 2023, spectacular eradications of tax breaks and even tax increases await us. In addition, announced with trumpets as tax facilities, rather, some of these measures bring additional obligations to employers or a high degree of uncertainty both to employees and to employers. In the following we will focus on the tax facilities that have existed for several years in the construction industry and are newly introduced in agriculture and the food industry.

  • Issue Year: 2022
  • Issue No: 3
  • Page Range: 176-187
  • Page Count: 12
  • Language: Romanian