These are the main fiscal optimization strategies that consultants interviewed by Business Standard say that companies will use to pay less or none of the fixed amounts established through the new lump-sum tax. The government approved the fixed quotas of lump-sum taxation last week. Thus, even if they are in the red, all companies must pay an annual profit tax worth at least €500 and up to €10,000, depending on net sales. Most consultants interviewed by Business Standard expect enterprises to lay off employees, in order to cut social security costs and be able to pay this tax. On the other hand, businesspeople said that lump-sum taxation is unfair and discriminatory. Radu Limpede, Partner of Initial Advisory, said that in some cases foreign investors will relocate their businesses to neighboring countries. “However, the number of investors who will decide to do this is low, because they are mainly interested in predictability,” Limpede said. Liviu Voinea, President of the Group of Applied Economics, said that most companies will opt not to declare their real turnover, thus entering the black market.