Abstract:
The scope of the paper is to analyze the
sustainability in irrigation field of fiscal incentives
established by Governments in agricultural sector and
the manner fiscal incentives are registered, especially the
reduced VAT in Romanian firm accounting system for
investments in irrigation field. The paper studies the
impact on good-governance and the sustainability on the
frame of climate change conditions and water resources
management. The main results show fiscal incentives for
specific assets don’t imply difficulty in accounting
system and the impact of good-governance on water
management or on the activity of the plant is significant.
Keywords: eco-conflict, water resource management,
climate change, sustainability, investment, fiscal
incentives, accounting.
