Toma, Camelia; Gavrilescu, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 23-30). 2018
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...
