ARGUMENTS AGAINST MINIMUM TAX Cover Image

ARGUMENTS AGAINST MINIMUM TAX
ARGUMENTS AGAINST MINIMUM TAX

Author(s): Narcis Eduard Mitu
Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: tax sistem; lump tax; minimum tax.

Summary/Abstract: This article seeks to debate from a critical perspective the opportunity and legality of introducing the minimum tax system introduced in Romania by the Emergency Ordinance on the budget rectification for the year 2009 and the regulation of some financial and fiscal measures.

  • Issue Year: XXXVII/2009
  • Issue No: _
  • Page Range: 1-5
  • Page Count: 5
  • Language: English