Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Gavril Chiș and Adrian Rareș Ciuce
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Gavril Chiș: Arad
Adrian Rareș Ciuce: Arad

CECCAR Business Review, 2022, vol. 3, issue 2, 42-49

Abstract: In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity. Even if the measures are applicable for a certain period of time, the reduction of the tax burden can contribute, to a certain extent, to the maintenance of operators in the economic circuit.

Keywords: discounts for the payment of taxes; accounting equity; adjusted equity; profit tax; income tax on micro-enterprises; activity-specific tax (search for similar items in EconPapers)
JEL-codes: D24 G32 K34 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:2:p:42-49

DOI: 10.37945/cbr.2022.02.05

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