TAX ON INCOMES OF MICRO-ENTERPRISES

This paper presents the economic and fiscal effects of the reintroduction of the tax on incomes of micro-enterprises, within the Romanian taxation landscape. It examines the changing effects of the definition of micro-enterprises and the inclusion, within this category, of companies, on enterprise f...

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Bibliographic Details
Main Authors: Boiceanu, Corina Serban, Gordean, Manuela Florentina, Dumitru, Franca
Format: Conference Proceeding
Language:English
Subjects:
Economics
Microeconomics
Taxation
Online Access:Get full text
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Summary:This paper presents the economic and fiscal effects of the reintroduction of the tax on incomes of micro-enterprises, within the Romanian taxation landscape. It examines the changing effects of the definition of micro-enterprises and the inclusion, within this category, of companies, on enterprise fiscality and the Romanian economy. [PUBLICATION ABSTRACT]
ISSN:1582-2680
1582-6333