ARGUMENTS AGAINST MINIMUM TAX

This article seeks to debate from a critical perspective the opportunity and legality of introducing the minimum tax system introduced in Romania by the Emergency Ordinance on the budget rectification for the year 2009 and the regulation of some financial and fiscal measures.

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Year of publication:	2009
Authors:	MITU, Narcis Eduard
Published in:	Annals of University of Craiova - Economic Sciences Series. - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1223-365X. - Vol. 1.2009, 37, p. 115-120
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	tax sistem \| lump tax \| minimum tax

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Extent:	application/pdf
Type of publication:	Article
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; K34 - Tax Law
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008862613