MATEI, Gheorghe; PIRVU, Daniela - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2009) 9, pp. 127-133
Like all the other tax revenues, corporate taxes accomplish both a financial and an economic role. The financial role of these taxes is expressed in the fact that they represent a means of forming the state’s income. The taxes economic role is concretized in the fact that, by their dimension,...