CONSIDERATIONS REGARDING THE INFLUENCE OF THE MINIMUM TAX ON THE FISCAL BURDEN OF THE COMPANIES

Stela Aurelia Toader, Ungureanu Mihai Aristotel (), Iuliana Predescu and Predescu Antoniu ()
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Ungureanu Mihai Aristotel: Romanian-American University, Faculty of Domestic and International Commercial and Financial Banking Relations
Predescu Antoniu: Spiru Haret University, Faculty of Accounting and Finance Rm.Valcea

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 395-400

Abstract: Taxation can be considered an efficient way to stimulate the real economy, but during economic crisis, an excessive and/ or a badly executed fiscal pressure can cause perturbations to the real economy, more exactly to the economic agents whose financial s

Keywords: minimum tax; fiscal burden; fiscal pressure (search for similar items in EconPapers)
JEL-codes: E62 M21 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:395-400

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