Aspecte fiscale privind fuziunea prin absorbție
Tax Issues Regarding the Merger by Absorption

Summary/Abstract: Scientific research should aim to clarify some notions and/or case studies. Any clarification is always welcomed in the context of current trends of globalization and the forms of presentation of financial – accounting information within financial reporting. Taking in consideration that the system of calculating corporate taxation in Romania is a declarative one, the need for good knowledge, good interpretation and good application of legal norms puts additional pressure on the taxpayer. The motivation of the present scientific paper was based on insufficient transparency of the operations to be recognized in the merger, division and liquidation operations. The complexity of these concepts and the lack of experience in the economic life in Romania offered the possibility of comparative studies, starting from the identification of the conceptual limits in the current context and reaching the identification of solutions that increase the usefulness of these concepts. The present scientific paper was developed on the concept of merger as an operation to change the company’s assets and not as a commercial operation. The problem of the merger as the form of reorganization of the economic activity will become more current under the conditions in which the Romanian economy benefits from foreign investors but also from local investors who have copied the models already verified in the field.

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