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The Fiscal Approach Of The Entrepreneur In Romania - Between Limited Liability Company And Authorized Natural Person

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  • Lucia MOROSAN-DANILA

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Claudia-Elena GRIGORAS-ICHIM

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

In a modern society where the well-being of citizens is pursued and the premise that the development of entrepreneurship has an important contribution to make is taken into account, the state authorities must maintain collaboration and communication with the business environment, so that the adopted fiscal measures would not exert pressure on it, thus cancelling out the effects pursued by these measures, in this case increase the level of budgetary resources. Unfortunately, the Romanian entrepreneur has to keep up with the constantly changing accounting and fiscal changes, so as to ensure a sustainable cash flow and to pay as few taxes and duties as possible (within the limits of the law) and to financially support his current activities of the company. The paper presents a comparison of the existing tax options in 2023 for entrepreneurs in Romania, showing interest for the business environment and specialists in the field.

Suggested Citation

  • Lucia MOROSAN-DANILA & Claudia-Elena GRIGORAS-ICHIM, 2023. "The Fiscal Approach Of The Entrepreneur In Romania - Between Limited Liability Company And Authorized Natural Person," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(3), pages 46-53, October.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:3:p:46-53
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