IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v12(517)(supplement)y2008i12(517)(supplement)p9-17.html
   My bibliography  Save this article

The Pros And Cons Of A Preferential Fiscal System For Smes

Author

Listed:
  • Georgeta Vintila

    (Academy of Economic Studies, Bucharest)

  • Maricica Moscalu

    (Academy of Economic Studies, Bucharest)

  • Maria-Oana Filipescu

    (Academy of Economic Studies, Bucharest)

Abstract

Small and medium-sized enterprises (SMEs) raise wide debates, at political level and also within the heterogeneous community of SMEs, regarding especially the fiscal provisions. In this context, the problem brought to attention aims at highlighting some opinions with regard to the fiscal treatment applicable to the SMEs. The advocates of these ideas invoke arguments based on the contribution of SMEs within the economy, market failures, fiscal disadvantages and inherent size disadvantages, but theoretical and empirical research doesn’t show enough evidence. In this sense, the purpose of the paper is to present the rationales in favour of a preferential system along with their critiques, as they emerge from the literature dedicated to this issue.

Suggested Citation

  • Georgeta Vintila & Maricica Moscalu & Maria-Oana Filipescu, 2008. "The Pros And Cons Of A Preferential Fiscal System For Smes," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(517)(s), pages 9-17, December.
    • Handle: RePEc:agr:journl:v:12(517)(supplement):y:2008:i:12(517)(supplement):p:9-17
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/suplimente/Finante_nov_2008_en.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:12(517)(supplement):y:2008:i:12(517)(supplement):p:9-17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.