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The Pros And Cons Of A Preferential Fiscal System For Smes


  • Georgeta Vintila

    (Academy of Economic Studies, Bucharest)

  • Maricica Moscalu

    (Academy of Economic Studies, Bucharest)

  • Maria-Oana Filipescu

    (Academy of Economic Studies, Bucharest)


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

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