期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
卷号：1
期号：1
页码：161-168
语种：English
出版社：Academica Brâncuşi
摘要：In Romania, we have to admit that micro-enterprises taxation seems to be a problem always present In this current article we intend to carry out an analysis of the effects that underlie the law that came into force on January 1, 2018, by which the profit tax was replaced by the turnover tax. Thus, companies with incomes between half a million and one million euros, which paid until December 31, 2017 a 16% profit tax, have been moved from 2018 to the taxation of micro-enterprises, where there is a tax rate of 1%, if there is at least an employee or a tax of 3% for those without employees.. Questions are being asked: Are this measures going to collect more money to the budget? Are there going to be positive or negative effects on the business environment in Romania? To find the answer more entities have been studied. The result was that the micro-enterprises with a higher turnover will pay a smaller tax whereas the micro-enterprises with a lower turnover will pay a higher tax. The study’s solutions were: the micro-enterprises with a lower turnover to reduce their expenses in order to deal with the tax, whereas the micro-enterprises with a higher turnover through diminished taxation have an increased availability for investments.
