The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

In order to aspire to join the EU that the Republic of Moldova (currently a candidate country) has, the main economic conditions it must satisfy are the existence of a functional market economy, as well as the ability to face competitive pressure and market forces in within the European Union....

The authors (Langvinienė, 2014; Prentice, 2020; Grasso & Sergi, B.S. Eds., 2021) claim that over the past few decades, tourism has continuously expanded and strived to become one of the largest and fastest growing economic sectors in the world. Tourism is primarily a vital industry for the social and...

In theory and practice, there comes to increase in focus to digitalization in agriculture, as well as about the rational use of available natural resources, primarily land, water and energy. The use of renewables, such is solar energy, can be done in various purposes, for example for energy...

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...