been excluded from the taxable base of VAT in the Member States of the EU. As a result of the non-taxation of these …

taxes on business environment in Romania, divided into two operational objectives: direct taxation measures and the impact … in direct taxation field, gross domestic product and gross capital formation to capture business size. Using regression …

member state of providing a proper space for development. While tax harmonization regarding indirect taxation was achieved … even from the beginnings of the European Union, in terms of direct taxation member states have much more freedom of … taxation of profits, considering also indirect taxes and social contributions paid by both employers and employees …