Discretionary Fiscal Policy And Going Concern Principle For Smes In Critical Economic Environment
Based on European and Romanian evidence regarding economic and legislative environment, the aim of the present paper is to analyze the impact of the fiscal policy during 2009-2010 on the SME’s activity, in terms of the Going Concern Principle in Critical Economic Environment. The objectives of the study are the identification of the possible negative effects of the discretionary fiscal policy in Critical Economic Environment and the identification of the potential solutions from the perspective of non-discretionary fiscal policy. Considering important to clarify some conceptual issues related to discretionary and non-discretionary fiscal policy from the perspective of the Going Concern Principle in critical economic environment, this study is based on logical analysis in principal.
Volume (Year): 33 (2011(XXI))
Issue (Month): 2(bis)(42) (December)
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