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Considerations Regarding The Influence Of The Minimum Tax On The Fiscal Burden Of The Companies

Author

Listed:
  • Toader Stela

    (Romanian-American University, Faculty of Domestic and International Commercial and Financial Banking Relations)

  • Ungureanu Mihai Aristotel

    (Romanian-American University, Faculty of Domestic and International Commercial and Financial Banking Relations)

  • Predescu Iuliana

    (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)

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

Suggested Citation

  • Toader Stela & Ungureanu Mihai Aristotel & Predescu Iuliana & Predescu Antoniu, 2009. "Considerations Regarding The Influence Of The Minimum Tax On The Fiscal Burden Of The Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 395-400, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:395-400
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/66.pdf
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    More about this item

    Keywords

    minimum tax; fiscal burden; fiscal pressure;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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