Legislative features in the matter of corporate tax: private educational institutions and activities of research– development

There are often discussions about the ―dramatic‖ situation of the underfinancing of education and of research-development, about the continuous undervaluation and marginalization by the decision makers of these essential components of social life. In this context developed step by step in Romania the private educational system as well, preferred due to the material resources these units have, due to the motivated teachers, the methods used to outline the personalities of the children, etc.