摘要:The Covid-19 pandemic has been affecting for more than a year all countries’ economies, by generating an overall sanitary crisis. In order to prevent the spreading of the Covid-19 virus, countries across the world have limited or even forbidden temporarily several economic activities, which has led to a financial blockage in some industries, especially in the touristic industry. In response to the devastating economic effects, the Romanian Government has adopted several measures and fiscal mechanisms for companies, aiming at preventing their insolvency and therefore revitalizing the national economy.