THE TURNOVER TAXES VERSUS THE GOING CONCERN PRINCIPLE. A BIBLIOMETRIC ANALYSIS
In Romania, taxpayers whose corporate tax is lower than the minimum turnover tax and who reported a turnover of more than 50 million euros in the previous year, the minimum turnover tax (IMCA) was established, and they had to pay the profit tax at the minimum turnover tax rate. Legal entities op...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2025-04-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2025-02/17_Haragus.pdf |
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