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...

Before the coronavirus epidemic and the related lockdowns, the EU countries represented various image of social, fiscal and external economic characteristics which is the base of the cluster analysis. The puzzle is whether the pre-crisis preparedness results in different or similar damages...

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...