摘要：AbstractIn Romania and not only here, fiscal costs are a significant percentage of a company's total costs. Fiscal costs must not be neglected during the optimization endeavour of a company's business as reducing the former may allow the reorientation of the amounts saved towards new growth opportunities. Yet, the fiscal options of economic agents have limits, too. Fiscal optimization methods are more often than not found at the fragile borderline between legal and illegal. Therefore, the fiscal cost optimization process frequently comprises the trend of using creative accounting techniques.
