IDEAS home Printed from
   My bibliography  Save this article

Taxation Of The Business Environment In The Context Of The European Fiscal Policy


  • Georgeta Vintilă

    (Bucharest Academy of Economic Studies)

  • Paula Lazăr

    (Bucharest Academy of Economic Studies)

  • Maricica Moscalu

    (Bucharest Academy of Economic Studies)


In the present context, when the world's economy is going through a profound economical and financial crisis, a series of factors among which the fiscal ones have a great effect upon the business environment, in general, and upon the small and medium businesses sector, in special. Considering this, the paper aims to analyze the impact of the fiscal policy upon the total fiscal revenues collected at national level in European Union countries and to reveal the most significant modifications in the fiscal regulations applied to the small and medium businesses , considering their special role in sustaining the economic growth, innovations and research activities.

Suggested Citation

  • Georgeta Vintilă & Paula Lazăr & Maricica Moscalu, 2009. "Taxation Of The Business Environment In The Context Of The European Fiscal Policy," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(541)(s), pages 483-489, December.
  • Handle: RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:483-489

    Download full text from publisher

    File URL:
    Download Restriction: no


    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(541)(supplement):y:2009:i:12(541)(supplement):p:483-489. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marin Dinu). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.