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 |
| Summary: | 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,
which a specific form of economic facility. The paper also makes a
typology of the facilities and compares them within the regional context. We used a descriptive methodology relying on several sources of information from specific journals and reports of European Commission. |
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| ISSN: | 2066-6071 |