IMPACT OF TAX REGULATIONS IN THE CONTEXT OF THE PANDEMIC ON BUSINESS ENVIRONMENT
IMPACT OF TAX REGULATIONS IN THE CONTEXT OF THE PANDEMIC ON BUSINESS ENVIRONMENT

Summary/Abstract: As the title of the paper suggests, the context in which we undertook the present scientific approach is the worldwide manifestation of a health crisis caused by the spread of the SARS COV 2 virus, which causes in humans, through infection, the disease named COVID 19.The management of this pandemic is all the more difficult since it is caused a new virus, a new disease, in front of which humanity has been and continues to be in difficulty due to the lack of human immunity, the lack of effective treatments or vaccines. The aspects addressed in this paper are related to the manner in which the state intervened by adopting measures with economic and social impact on the Romanian business environment, given that the business environment was severely disrupted by these otherwise necessary restrictive measures that have been enforced starting from March and that continue to operate to this date. We identified two categories of measures, namely: measures to support the business environment and measures to stimulate the economic activity. For the purpose of this research, emphasis was placed on the analysis of the impact of measures to support the business environment, of fiscal regulations specifically, in order to highlight, on the one hand, the impact on legal persons in their capacity as employers, the social aspect of these measures being paramount in this case, as these measures generally have a short-term impact and, on the other hand, the impact on legal persons, the main actors of the business environment, in their capacity of taxpayers, with a medium- and long-term manifestation.

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