期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：2
语种：English
出版社：Ovidius University Press
摘要：This paper aims to stress the impact of the fiscal measures in the perpetuation of the current economic and financial crisis. In our approach,we have studied the set of companies with debts towards the state in the category of large companies in Romania. The database published by ANAF includes 558 large companies classified in eight activity branches. Also,we applied a questionnaire concerning the measures adopted by the microcompanies in order to fight against the effects of the economic crisis. An alarming conclusion is the fact that the penalties for the non-payment of the amounts due to the state budget dramatically weaken the strength of large companies,and the compliance with the principle of the continuity of the activity is seriously questioned. The liquidity of companies can be improved by changing the VAT legislation.
