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Fiscal Efficiency and Indirect Burdens for Entrepreneurship in the European Unions

Author

Listed:
  • Clara VOLINTIRU

    (The Bucharest University of Economic Studies)

  • Mihai VOLINTIRU

    (The Bucharest University of Economic Studies)

  • George ?TEFAN

    (The Bucharest University of Economic Studies)

Abstract

This paper accounts for the relationship between the state and citizens as an important way of discerning contemporary fiscal behaviour and the individual’s framing system. It also explores the implications for business initiatives. This analysis allows us to trace the factors that favour or impede collection levels. We support this argument with data on such indirect costs of paying taxes as costs of information, time spent in the process of paying taxes, and other resources devoted to fiscal compliance. Our assertion is that procedural aspects of the fiscal process impact the private sector. The more burdensome the process of paying one’s duties is, the more likely it is that small and medium sized enterprises will be affected, as well as the prospects for future entrepreneurs.

Suggested Citation

  • Clara VOLINTIRU & Mihai VOLINTIRU & George ?TEFAN, 2018. "Fiscal Efficiency and Indirect Burdens for Entrepreneurship in the European Unions," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 1(1), pages 365-372, April.
    • Handle: RePEc:rom:conase:v:1:y:2018:i:1:p:365-372
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