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Optimization Of Fiscal Costs Inromania’S Companies


  • Mihaela Popa

    (University of Craiova Faculty of Economics and Business Administration)


In the context of the current global economic and financial crisis where the need to capitalize is increasing, the process to gather additional financial resources which is generated by fiscal costs’ optimization is acquiring new traits. Although fiscality imposes certain rules and procedures, it also provides the potentiality to choose among several variants. This option system can be used by enterprises according to the goals they have at certain times. In compliance with international legislation and practice, no one is compelled to pay more fees and taxes than those stated by fiscal legislation. Taxpayers have the right to decide upon the way they shall observe fiscal legislation, the place where they are to perform their activities and pay taxes, who is subject to taxation and fiscal duties : as individuals or businesses, residents or newcomers. It is the legitimate right of taxpayers to optimize their fiscal costs in accordance with fiscal laws.

Suggested Citation

  • Mihaela Popa, 2011. "Optimization Of Fiscal Costs Inromania’S Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 114-121.
  • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:114-121

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    fiscal optimization; fiscal cost; fiscal management; fiscal risk; tax evasion;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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