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Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)

Author

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  • Bogdan-Alexandru SMERCINSCHI

    (Bucharest)

Abstract

Generally, an entity’s activity is directly influenced by the effective legislation in the state in which it is carried out. There are a number of specific regulations for each state, at national and international level, that can influence the activity of a start-up and even the activity of an experienced entity either directly or indirectly. The present article aims to examine the types of small- and medium-sized entities on a market and list their objectives, development opportunities and difficulties.

Suggested Citation

  • Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 33-42, September.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:9:p:33-42
    DOI: 10.37945/cbr.2020.09.04
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    More about this item

    Keywords

    small- and medium-sized entities; tax and accounting regulations; tax and accounting practices;
    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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