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The profit tax versus the income tax for microenterprises

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  • Cucosel Constantin

    ()
    (North University of Baia Mare, Faculty of Science)

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    Abstract

    As specified in the preface of the European Chart for Small Enterprises , the small companies are the foundation of the European economy. They represent an essential source of jobs and new business ideas. The efforts of the European Union to form a new economy will have success only if the small enterprises will be the priority of its work agenda. These enterprises are the most sensitive companies to changes in the business environment. They are the first to be affected by the burden of bureaucratic excesses. Also, they are the first to flourish from the initiatives to eliminate bureaucracy and reward success. The existing 23 million small and medium sized enterprises (SMEs) in the European Union ensure 75 million places of work and represent 99% of all the companies. This is why supporting the SMEs is one of the priorities of the European Commission in order to achieve economic growth, to create new jobs and attain social and economic cohesion.

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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/713/650
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    Bibliographic Info

    Article provided by Danubius University of Galati in its journal Euroeconomica.

    Volume (Year): (2010)
    Issue (Month): 26 (November)
    Pages: 17-26

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    Handle: RePEc:dug:journl:y:2010:i:26:p:17-26

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    Web page: http://www.euroeconomica-danubius.ro/
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    Keywords: microenterprise; income tax; minimum tax; turnover;

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