Toma, Camelia; Gavrilescu, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 23-30). 2018
The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural … agricultural income norms, calculated as regional averages and which are flat baseamounts for tax and health insurance contribution … calculation, have a decreasing trend due both to the increasing expenditures for agricultural inputs and the decreasing prices of …