Rural development was and continues to be considered an essential imperative, being one of the reasons for which the concept of sustainable development and diversification in the rural space has registered a high emergence frequency and debates in the specialty literature. The sustainable and...

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal...