IMPACTUL IMPOZITULUI FORFETAR ASUPRA SOCIETĂŢILOR COMERCIALE
FLAT-RATE IMPACT ON COMPANIES
Author(s): Carmen Luiza Costuleanu Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: lump tax; fiscal code; benefit tax.
Summary/Abstract: The lump tax is a direct tax applied both to the commercial societies which do not obtain benefit as well as to those which, after calculating benefit tax, this last one is lower than the obtained value after the deduction based on business amount through its framing in one the intervals established by law (the Romanian Fiscal Code). The lump tax is foreseeing in fact a detailing on activities and zone placement of societies.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 4
- Page Range: 198-204
- Page Count: 7
- Language: Romanian