期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The lump-sum tax was applied in our country for a few decades, but only in the case of certain natural
persons that carried on certain economical activities. The applying of the lump-sum tax in the case of
enterprises is a novelty in the Romanian fiscal system.
The lump-sum tax can be defined as a compulsory payment, established as fixed sum by the public
administration organs respecting the legal foresights, for the natural and legal persons and paid from their
income.
Levying this lump-sum tax on firms is a measure that aims to oblige the tax dodgers to pay a minimal
contribution to the budget of the state.
