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Rescheduling the Payment of tax Liabilities. A Case Study on Companies From Galati County

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  • Badiu Cristina Elena

    (Transilvania University of Brasov, Romania)

Abstract

In the context of the global COVID crisis, state governments, companies and the population have fully felt the effects of the blockade imposed by the crisis. In order to overcome the difficulties generated by the taxpayers due to the temporary lack of cash, as well as to prevent the accumulation of new debts, in order to ensure a better collection by the state of tax arrears (debts), competent tax authorities, for tax obligations administered by the National Agency for Fiscal Administration, may grant, at the request of the taxpayer, facilities in the form of payment rescheduling for a period of up to 5 years.

Suggested Citation

  • Badiu Cristina Elena, 2020. "Rescheduling the Payment of tax Liabilities. A Case Study on Companies From Galati County," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 88-100.
    • Handle: RePEc:ddj:fserec:y:2020:p:88-100
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