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Short Considerations on Tax Competition for SMEs


  • Florin Tudor

    () (”Dunarea de Jos” University Galati)


Tax competition is particularly evident with regard to attracting foreign direct investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those residences that offer a combination of public goods and taxes that satisfy the highest preferences. Starting from the main rules in the field of taxation, our study aims to identify those opportunities that can benefit SMEs on a background of fierce tax competition fierce competition in EU.

Suggested Citation

  • Florin Tudor, 2011. "Short Considerations on Tax Competition for SMEs," EuroEconomica, Danubius University of Galati, issue 27, pages 86-94, February.
  • Handle: RePEc:dug:journl:y:2011:i:27:p:86-94

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    Cited by:

    1. Mihaela-Cristina ONICA, 2011. "Calculation of Forecast - Tool of the Decision and the Example of a Shipping Entity DANUBTRANS Galati S.C," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 406-412.
    2. Mihaela-Cristina ONICA, 2011. "Stock Analysis of S.C. ROPHARMA S.A. the Example of Romanian Pharmaceutical Entity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 367-371.


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