期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2008
期号：1
页码：369-378
语种：English
出版社：Academica Brâncuşi
摘要：In order to create a unified framework for the taxation of legal persons’ income,it was necessary to establish the income tax (achieved at the beginning of 1991). Until that moment in Romania the tax treatment that was practiced allowed a differentiated taxation of the income made by legal persons according to the form of ownership. It is well known that any activity undertaken by an economic agent cannot exist and cannot develop unless it is done with an advantage in pecuniary form,so that expenses will be covered on the account of revenues collected and a surplus of income will be obtained,ensuring self-financing on its basis and participating in the formation of the centralized state funds intended for funding the general needs of society.
