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

Author

Listed:
  • Georgeta Vintilă

    (Bucharest Academy of Economic Studies)

  • Paula Lazăr

    (Bucharest Academy of Economic Studies)

  • Maricica Moscalu

    (Bucharest Academy of Economic Studies)

Abstract

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
    as

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