期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2012
期号：4
页码：116-121
语种：English
出版社：Academica Brâncuşi
摘要："sustainable development" from the first definition given in 1987 to concrete implementation of EU law and develop a strategy in this regard.Aim of the work is to emphasize the importance of the transition from an economy focused on obtaining maximum profits in a responsible economy,which does not exclude profit,but prioritizes basic maintenance of ecological balance.The innovative character of such a theoretical-methodological approach is limited only by the practicality of implementing the macroeconomic and microeconomic level.It is noteworthy,however,increasing research activities in this field of sustainable development literature study clearly reflects a new direction in the economy,the paradigm shift is expected by all professionals,but was seriously hampered by the financial crisis.Serious impetus was given to research done by the German company Puma,launched in 2010 through the development and publication of a profit and loss "green",taking into account the impact of the natural environment over activities,impact measured clear and published in financial statements of the company.Starting from these considerations,I propose in this paper,introducing the term ECOPROFIT or profit obtained under maintaining fundamental ecological balances,justifying the need for,and practical possibilities to implement this concept in economic and financial analysis,accounting and fiscal management economic entities by developing a model of differential taxation of profits,depending on the impact the entity's economic activities on the ecological balance.
关键词：eco profit;sustainable development;income tax;ecosystem maximum profit.
