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Arguments Against Minimum Tax

Author

Listed:
  • Narcis Eduard MITU

    (University of Craiova)

Abstract

This article seeks to debate from a critical perspective the opportunity and legality of introducing the minimum tax system introduced in Romania by the Emergency Ordinance on the budget rectification for the year 2009 and the regulation of some financial and fiscal measures.

Suggested Citation

  • Narcis Eduard MITU, 2009. "Arguments Against Minimum Tax," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 115-120, May.
    • Handle: RePEc:aio:aucsse:v:1:y:2009:i:11:p:115-120
    as

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    File URL: http://feaa.ucv.ro/AUCSSE/0036v1-0013.pdf
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    More about this item

    Keywords

    tax sistem; lump tax; minimum tax.;
    All these keywords.

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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