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ARGUMENTS AGAINST MINIMUM TAX

Narcis Mitu ()

Annals of University of Craiova - Economic Sciences Series, 2009, vol. 1, issue 37, 115-120

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.

Keywords: tax sistem; lump tax; minimum tax. (search for similar items in EconPapers)
JEL-codes: D63 E62 K34 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2009:i:11:p:115-120

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