References
- Ionescu, L. (2016) Analiză economico financiară, Edition II, revised and amended, Pro Universitaria, Bucharest.
- Toplicianu, V. (2006) Statistică, Cartea Universitară, Bucharest.
- Voinea, C.M., State V., Tănase, L.C. (2016) Bazele contabilității: de la principii la tehnici şi metode, Edition II, revised and amended, Pro Universitaria, Bucharest.
- Voinea C.M., State. V. (2020) Impact of Tax Regulations in the Pandemic on Business Environment, Valahia University Law Study, vol. XXXV, Supplement: p.168 – 177, http://www.analefsj.ro/ro/index.php
- Law no. 282/2020 for the approval of GEO no. 132/2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2, as well as for stimulating employment growth available at https://legislatie.just.ro/Public/DettaliaDocumentAfis/234455
- Law no. 53 of 2003 on the Labour Code available at https://www.codulmuncii.eu/titlu-2/capitol-4/articol-53.html
- Law no. 227/2015 on the Fiscal Code, Title IV. Income tax and Title V. Mandatory Social Contributions, available at https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_11022020.htm
- O.M.F.P 1802/2014 on the approval of the Accounting Regulations on individual annual financial statements and consolidated annual financial statements
- Emergency Ordinance no. 147 of 27 August 2020 on the granting of days off for parents to supervise children, in case of limitation or suspension of teaching activities that require the actual presence of children in schools and early childhood education units, following the spread of SARS-CoV-2 available at https://legislatie.just.ro/Public/DatosDocumentAfis/229629
- Emergency Ordinance no. 120 of July 22, 2020 on the establishment of support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/228370