PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES

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...

Полное описание

Библиографические подробности
Главный автор:	Doina Pacurari
Формат:	Статья
Язык:	English
Опубликовано:	University of Bacău 2013-12-01
Серии:	Studies and Scientific Researches: Economics Edition
Предметы:	micro-enterprise profit tax income tax tax evasion fiscal optimization
Online-ссылка:	http://sceco.ub.ro/index.php/SCECO/article/view/228

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