Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

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