PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romania...
| Tác giả chính: | |
|---|---|
| Định dạng: | Bài viết |
| Ngôn ngữ: | English |
| Được phát hành: |
University of Bacău
2013-12-01
|
| Loạt: | Studies and Scientific Researches: Economics Edition |
| Những chủ đề: | |
| Truy cập trực tuyến: | http://sceco.ub.ro/index.php/SCECO/article/view/228 |