Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Number 2, February 2022  »  Taxation

Gavril Chiș, PhD
Econ Adrian Rareș Ciuce
Arad

Abstract: In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity. Even if the measures are applicable for a certain period of time, the reduction of the tax burden can contribute, to a certain extent, to the maintenance of operators in the economic circuit.
Classification JEL: K34, D24, G32 | Pages: 42-49

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