This paper is a comparative study on the effects of introducing the
lump (forfeit) tax in Romania for companies. In the work we study the
application of lump tax in France and Romania. The purpose of the study is to
determine the effects of the introduction and application of this tax on the
Romanian companies. The analysis is based on the data obtained from the
Chamber of Commerce and Industry of Cluj, Romania.
Cuvinte cheie: societăŃi comerciale, impozit forfetar, grilă de impozitare