The small and medium-scale farmers are among the most affected by this inconsistency, but the situation is similar in other countries in the region.
In regards to the tax rates for agribusiness schemes in Romania, the main problems are the ambiguity of the fiscal legislation, the lack of procedures specifically adapted for this type of business and the difficulty of fitting atypical situations within the rigid framework of the Tax Code.
For more information, please see the Romanian version of the article, here or visit www.accace.com.