Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors
AbstractThe difficult period which Romania crosses as of 2008 determined the public authorities to adopt new fiscal measures with the purpose, among other, to collect more revenue to the state budget. However, these regulations (mainly those concerning the lump sum tax and the minimal tax) had a strong adverse impact on the private sector; many companies closed down or adopted a less honest behaviour, as most of them did, by avoiding paying the taxes, tax evasion. The paper analyses the impact of the lump sum tax and the minimal tax on the SMEs, showing the advantages and disadvantages of their application, opinions from EU members and proposals to support the business medium, to improve the financial situation of the economic agents.
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Bibliographic InfoArticle provided by Centre of Financial and Monetary Research "Victor Slavescu" in its journal Studii Financiare (Financial Studies).
Volume (Year): 14 (2010)
Issue (Month): 2 ()
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fiscal regulations; lump sum tax; minimal tax; economic agents; methods of tax evasion; measures to support the business medium;
Find related papers by JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- G01 - Financial Economics - - General - - - Financial Crises
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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