IDEAS home Printed from https://ideas.repec.org/a/blg/journl/v15y2020i2p118-132.html
   My bibliography  Save this article

A Package For Smes. A Second Step Towards A Definitive Vat System In Order To Strengthen The Tax Compliance Of The Taxpayer

Author

Listed:
  • GHIUR Rodica

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • MIHAILESCU (TODOR) Silvia Paula

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • BREZEANU Petre

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • DUMITER Florin Cornel

    (Vasile Goldiș Western University of Arad, Romania)

  • VIZOLI Mariana

    (Independent Tax Consultant)

Abstract

In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in European law as it has been taken up by various other authors, as well as the supportive behavior of SMEs that the European Commission has always had. On the other hand, we carried out a study that included variables defining SMEs in three fields of activity from four countries, located territorially in different areas of the European Union and we identified, using statistical correlation, different coefficients of correlation between the value added the number of SMEs, the number of people employed by SMEs, their turnover in that field of activity. The correlation coefficients that indicated a strong / moderate linearity link indicated that the measures taken by the European Union, through the Council and the European Commission, are welcome as the added value in many areas of activity shows a strong correlation with the number of taxable persons, the number employees of those taxable persons and their turnover.

Suggested Citation

  • GHIUR Rodica & MIHAILESCU (TODOR) Silvia Paula & BREZEANU Petre & DUMITER Florin Cornel & VIZOLI Mariana, 2020. "A Package For Smes. A Second Step Towards A Definitive Vat System In Order To Strengthen The Tax Compliance Of The Taxpayer," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 15(2), pages 118-132, August.
    • Handle: RePEc:blg:journl:v:15:y:2020:i:2:p:118-132
    as

    Download full text from publisher

    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/15209ghiur.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Teodora Roman & Nicu Marcu & Valentina Diana Rusu & Erika Maria Doacă & Adelina Andreea Siriteanu, 2023. "Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries," Sustainability, MDPI, vol. 15(2), pages 1-15, January.

    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:blg:journl:v:15:y:2020:i:2:p:118-132. 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: Mihaela Herciu (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.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.