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...

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...

Industry 4.0 revolution find a real interest of entrepreneurs but in the case of frontier and emerging markets it is difficult to find a reliable source of long-term financing. The decoupling of the technological evolution from the evolution of the access to financing capacities must be analysed...

At present, gastronomy is becoming an increasingly stronger motivation and focus of interest in economics, especially in fields related to tourism. At the same time, gastronomic tourism represents one of the most important business opportunities, allowing direct contact between food sector...

Agricultural subsidies are an important strategy of the European Union, for improving farm incomes, economic consolidation of the agricultural sector, raising living standards and thus ensuring food security. This paper tries to answer at two questions. First, if there were significant changes...

This paper examines the impact of the subsidies, in the vegetable and animal sector, on farms, in 2007-2015. The impact can be monitor in terms of economic key indicators that provide insights into Romanian productive sector. Based on these data we can reveal evolutionary trends realistic and...

A major issue of agriculture in Romania is to achieve the level of profitability of farms which ensures their economic viability. In this respect farms seek profitability of each product. The gross margin is a measure of profitability, which for the field crops is determined by the producer...