IDEAS home Printed from https://ideas.repec.org/a/dug/journl/y2010i26p17-26.html
   My bibliography  Save this article

The profit tax versus the income tax for microenterprises

Author

Listed:
  • Cucosel Constantin

    () (North University of Baia Mare, Faculty of Science)

Abstract

As specified in the preface of the European Chart for Small Enterprises , the small companies are the foundation of the European economy. They represent an essential source of jobs and new business ideas. The efforts of the European Union to form a new economy will have success only if the small enterprises will be the priority of its work agenda. These enterprises are the most sensitive companies to changes in the business environment. They are the first to be affected by the burden of bureaucratic excesses. Also, they are the first to flourish from the initiatives to eliminate bureaucracy and reward success. The existing 23 million small and medium sized enterprises (SMEs) in the European Union ensure 75 million places of work and represent 99% of all the companies. This is why supporting the SMEs is one of the priorities of the European Commission in order to achieve economic growth, to create new jobs and attain social and economic cohesion.

Suggested Citation

  • Cucosel Constantin, 2010. "The profit tax versus the income tax for microenterprises," EuroEconomica, Danubius University of Galati, issue 26, pages 17-26, November.
  • Handle: RePEc:dug:journl:y:2010:i:26:p:17-26
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/713/650
    Download Restriction: no

    References listed on IDEAS

    as
    1. Brunetti, Aymo & Weder, Beatrice, 2003. "A free press is bad news for corruption," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1801-1824, August.
    2. Torsten Persson & Guido Tabellini & Francesco Trebbi, 2003. "Electoral Rules and Corruption," Journal of the European Economic Association, MIT Press, vol. 1(4), pages 958-989, June.
    3. Rauch, James E. & Evans, Peter B., 2000. "Bureaucratic structure and bureaucratic performance in less developed countries," Journal of Public Economics, Elsevier, vol. 75(1), pages 49-71, January.
    4. Tavares, Jose, 2003. "Does foreign aid corrupt?," Economics Letters, Elsevier, vol. 79(1), pages 99-106, April.
    5. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 1999. "The Quality of Government," Journal of Law, Economics, and Organization, Oxford University Press, vol. 15(1), pages 222-279, April.
    6. Miguel Braun & Rafael Di tella, 2004. "Inflation, Inflation Variability, and Corruption," Economics and Politics, Wiley Blackwell, vol. 16(1), pages 77-100, March.
    7. La Porta, Rafael, et al, 1997. "Trust in Large Organizations," American Economic Review, American Economic Association, vol. 87(2), pages 333-338, May.
    8. Fisman, Raymond & Gatti, Roberta, 2002. "Decentralization and corruption: evidence across countries," Journal of Public Economics, Elsevier, vol. 83(3), pages 325-345, March.
    9. Harry Broadman & Francesca Recanatini, 2002. "Corruption and Policy: Back to the Roots," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 5(1), pages 37-49.
    10. repec:hrv:faseco:30726298 is not listed on IDEAS
    11. Treisman, Daniel, 2000. "The causes of corruption: a cross-national study," Journal of Public Economics, Elsevier, vol. 76(3), pages 399-457, June.
    12. Daniel Kaufmann & Aart Kraay & Massimo Mastruzzi, 2003. "Governance Matters III: Governance Indicators for 1996-2002," Macroeconomics 0308006, EconWPA.
    13. Rafael Di Tella & Alberto Ades, 1999. "Rents, Competition, and Corruption," American Economic Review, American Economic Association, vol. 89(4), pages 982-993, September.
    14. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2003. "Government matters III : governance indicators for 1996-2002," Policy Research Working Paper Series 3106, The World Bank.
    15. Fielding, David, 2002. "Health and Wealth: A Structural Model of Social and Economic Development," Review of Development Economics, Wiley Blackwell, vol. 6(3), pages 393-414, October.
    16. Danila Serra, 2006. "Empirical determinants of corruption: A sensitivity analysis," Public Choice, Springer, vol. 126(1), pages 225-256, January.
    17. Graeff, P. & Mehlkop, G., 2003. "The impact of economic freedom on corruption: different patterns for rich and poor countries," European Journal of Political Economy, Elsevier, vol. 19(3), pages 605-620, September.
    18. Van Rijckeghem, Caroline & Weder, Beatrice, 2001. "Bureaucratic corruption and the rate of temptation: do wages in the civil service affect corruption, and by how much?," Journal of Development Economics, Elsevier, vol. 65(2), pages 307-331, August.
    19. repec:hrv:faseco:30747160 is not listed on IDEAS
    20. Mozaffar Qizilbash, 2001. "Vague language and precise measurement: the case of poverty," Journal of Economic Methodology, Taylor & Francis Journals, vol. 10(1), pages 41-58.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    microenterprise; income tax; minimum tax; turnover;

    Statistics

    Access and download statistics

    Corrections

    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:dug:journl:y:2010:i:26:p:17-26. 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: (Florian Nuta). General contact details of provider: http://edirc.repec.org/data/fedanro.html .

    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.