THEORETICAL ASPECTS REGARDING THE TAX FACILITIES FOR ENTERPRISES IN ROMANIA AND SOME EU MEMBER STATES

Nicoleta Mihăilă
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Nicoleta Mihăilă: “Victor Slavescu” Center for Financial and Monetary Research, Romanian Academy

Studii Financiare (Financial Studies), 2016, vol. 20, issue 4, 37-51

Abstract: Fiscal facilities are essential to the enterprise, because they influence the fiscal burden, reducing it, through mechanisms that act on the taxation basis, through the taxation rate or through the value of the actual fiscal payments. The article aims to analyse conceptually the fiscal facility, which a specific form of economic facility. The paper also makes a typology of the facilities and compares them within the regional context. We used a descriptive methodology relying on several sources of information from specific journals and reports of European Commission.

Keywords: fiscal mechanisms; tax incentives; economic agents; European Union (search for similar items in EconPapers)
JEL-codes: G38 H25 H71 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vls:finstu:v:20:y:2016:i:4:p:37-51

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