FEW COORDINATES OF THE TAX INCENTIVES IN ROMANIA

Each taxpayer willingness to pay as little in taxes and duties can be materialized by the benefit provided by tax incentives. Tax incentives are an essential component of the technical elements required for sampling, and they appear as economic and social policy measures, with a stimulating role. Without claiming a comprehensive approach, through this paper, we refer to the typology, methodology and effects of granting tax incentives, trying to specify for which tax relief is granted, who are awarded and for whose benefit they were designed.