THEORETICAL ASPECTS REGARDING THE TAX FACILITIES FOR ENTERPRISES IN ROMANIA AND SOME EU MEMBER STATES
Fiscal facilities are essential to the enterprise, because they influence the fiscal burden, reducing it, through mechanisms that act on the taxation basis, through the taxation rate or through the value of the actual fiscal payments. The article aims to analyse conceptually the fiscal facility, w...
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| Format: | Article |
| Language: | English |
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“Victor Slăvescu” Centre for Financial and Monetary Research
2016-12-01
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| Series: | Financial Studies |
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| Online Access: | http://fs.icfm.ro/vol20i4p37-51.pdf |