IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i2p42-49.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/stimulating-the-maintenance-increase-of-equity-capitals-by-measures-of-a-fiscal-nature-applicable-on-fixed-term-a198d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/stimulating-the-maintenance-increase-of-equity-capitals-by-measures-of-a-fiscal-nature-applicable-on-fixed-term-a198a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.02.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:42-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.