Cain, Abel și Codul fiscal... sau despre truda pământului ca fapt generator al impunerii
Cain, Abel and the Fiscal Code ... or the toil of the earth as a taxing event

Summary/Abstract: Our study is built around the premise of a legitimate interrogation regarding the formal framework for the exploitation of agricultural activities and the fiscal relevance of this exploitation. The study is structured on two axes, namely an inventory of formal solutions for classifying agriculture, forestry and fishing farm in lucrative forms and an analysis of each option of organizing the activity, with the related tax consequences, in terms of profit or income tax, social contributions, value added tax.

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