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文章基本信息

  • 标题:ARGUMENTS AGAINST MINIMUM TAX
  • 本地全文:下载
  • 作者:Narcis Eduard MITU
  • 期刊名称:Annals of the University of Craiova: Economic Sciences Series
  • 印刷版ISSN:1223-365X
  • 电子版ISSN:1843-3723
  • 出版年度:2009
  • 卷号:1
  • 页码:1-5
  • 语种:English
  • 出版社:Universitaria Craiova
  • 摘要: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.
  • 关键词:tax sistem;lump tax;minimum tax.
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