%0 Journal Article %T CONSIDERATIONS REGARDING THE INFLUENCE OF THE MINIMUM TAX ON THE FISCAL BURDEN OF THE COMPANIES %A Toader Stela %A Ungureanu Mihai Aristotel %A Predescu Iuliana %A Predescu Antoniu %J Annals of the University of Oradea : Economic Science %D 2009 %I University of Oradea %X Taxation can be considered an efficient way to stimulate the real economy, but during economic crisis, an excessive and/ or a badly executed fiscal pressure can cause perturbations to the real economy, more exactly to the economic agents whose financial s %K minimum tax %K fiscal burden %K fiscal pressure %U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/66.pdf