The role of agricultural cooperatives in supporting farmers has become increasingly important in the context of crises and unforeseen economic fluctuations, helping to improve their position in the value chain. If at the level of the European Union about 34% of farmers are part of agricultural...

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...