文章基本信息

标题：PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES
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作者：Doina Păcurari
期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2013
期号：18
页码：199-204
DOI：10.29358/sceco.v0i18.228
语种：English
出版社：University of Bacău
摘要：Entrepreneurs usually seek for solutions to reduce their tax burden.We can speak about tax optimization as long as these solutions are in accordance with the law;if they are not,they obviously fall into the area of fiscal fraud.This paper addresses the issue of taxation applicable to the Romanian micro-enterprises.These are small entities that fulfil certain conditions regarding total turnover,equity and domain of activity.Although the provisions applying to micro-enterprise taxation were elaborated,among others,with the intention to reduce tax evasion,they also allow the micro-enterprises with losses to avoid tax payment.In a country with low purchasing power and a great number of taxes and fees like Romania,the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget.The micro-enterprise owners make no exception in this matter.
关键词：micro-enterprise;profit tax;income tax;tax evasion;fiscal optimization