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The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

Author

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  • Bogdan-Alexandru SMERCINSCHI

    (Bucharest)

Abstract

The present article aims to analyse the perception of the finance and accounting professionals regarding the regulations specific to small- and medium-sized entities which is based on a detailed study of the law system’s impact over companies of this sort, namely micro-entities. Therefore, in the present article we analyse the answers and considerations coming from economic field professionals (expert accountants, licensed accountants, internal auditors, financial auditors, tax advisers) and those of micro-enterprises managers with regard to the influence of accounting and tax regulations specific to small- and medium-sized entities, their impact on the performance of the companies’ normal activity, the advantages for such an entity and the disadvantages it faces, as well as their impact on managers’ decisions and consequently on management.

Suggested Citation

  • Bogdan-Alexandru SMERCINSCHI, 2020. "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 3-14, November.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:11:p:3-14
    DOI: 10.37945/cbr.2020.11.01
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    More about this item

    Keywords

    small- and medium-sized entities; accounting and tax regulations; financial statements; micro-entities income tax; income tax; VAT;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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