Abstract:

The fiscal policy implemented at country level, in the context of globalization and market liberalization, is a favorable field for the assessment of economic imbalances and the development of harmful fiscal competition. In determining the value of an economic entity, the assessor in the valuation process must take into account the fiscal implications, although apparently the valuations should avoid the considerations of the audit. On the other hand, there is a direct link between the entrepreneurial environment, the labor market, the earnings and the public pension systems. The financing of public pension systems, based on the principle of contributivity, social solidarity and redistribution between generations, is made from the social contributions paid by taxpayers, depending on the level of the income realized and proportional to the contributory capacity. The purpose of this article is to present the fiscal implications upon valuation of an economic entity, as well as the assessment of the tax conformity of the taxpayers to the public pension system, taking into account the fiscal and social obligations of the employers.