Gestiunea fiscală între evaziune și inteligență contabilă

Abstract

The timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given that any economic agent actively interects with state bodies and, in particular, with sthe State Tax Service, it is absolutely normal for human nature to use its intelligence in tse relationships to preserve its assets from possible state abuses. The existence of various facilities, the various tax regimes always leave the taxpayer the choise of the best solution to optimize tax costs. Fiscal planning can thus be considered as part of the system of measures to streamline business activity. JEL. H26, H21