![Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term](https://www.ceccarbusinessreview.ro/img/w-660/h-0/imagini/articole/2022/2/stimulating-the-maintenance-increase-of-equity-capitals-by-measures-of-a-fiscal-nature-applicable-on-a198.jpg)
Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term
Number 2, February 2022 » Taxation
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.
Keywords:
discounts for the payment of taxes; accounting equity; adjusted equity; profit tax; income tax on micro-enterprises; activity-specific tax
Classification JEL: K34, D24, G32 | Pages: 42-49
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