Since 2014
The Evolution of the Income Tax for Microenterprises in Romania
EuroEconomica
View Archive Info| Field | Value | |
| Title |
The Evolution of the Income Tax for Microenterprises in Romania
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| Creator |
Cucosel, Constantin; North University of Baia Mare
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| Subject |
fiscal policy; energy taxation; energy prices; energy consumption, oil and natural gas price; energy tax harmonization
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| Description |
During the interwar period, especially after the great economic crisis of 1929-1933, the capitalist economic conception replaced the noninterventionist state with the interventionist one. This situation is similar with our present financial and economic conditions, when the financial crisis gradually transforms into an economic crisis.In these conditions, the public finances become an intervention instrument the state can use for its social and economic agenda. According to the classical concept on public finances, the income of the state budget has to ensure both the financing of the state institutions, the stimulation of economic development and the adjustment of the social conditions. Using duties and taxes, some branches or trade companies can become more attractive or can be saved from bankruptcy either due to lower taxation bases or duties, or exempting certain income or profit from taxation.
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| Publisher |
Danubius University of Galati, Romania
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| Contributor |
—
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| Date |
2010-04-26
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/260
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| Source |
EuroEconomica; Vol 24, No 1 (2010)
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| Language |
en
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| Rights |
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
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