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Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Author

Listed:
  • Gavril CHIȘ

    (Arad)

  • Adrian Rareș CIUCE

    (Arad)

Abstract
In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity. Even if the measures are applicable for a certain period of time, the reduction of the tax burden can contribute, to a certain extent, to the maintenance of operators in the economic circuit.

Suggested Citation

  • Gavril CHIȘ & Adrian Rareș CIUCE, 2022. "Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 42-49, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:42-49
    DOI: 10.37945/cbr.2022.02.05
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    More about this item

    Keywords

    discounts for the payment of taxes; accounting equity; adjusted equity; profit tax; income tax on micro-enterprises; activity-specific tax;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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