Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors
The difficult period which Romania crosses as of 2008 determined the public authorities to adopt new fiscal measures with the purpose, among other, to collect more revenue to the state budget. However, these regulations (mainly those concerning the lump sum tax and the minimal tax) had a strong adverse impact on the private sector; many companies closed down or adopted a less honest behaviour, as most of them did, by avoiding paying the taxes, tax evasion. The paper analyses the impact of the lump sum tax and the minimal tax on the SMEs, showing the advantages and disadvantages of their application, opinions from EU members and proposals to support the business medium, to improve the financial situation of the economic agents.
Volume (Year): 14 (2010)
Issue (Month): 2 ()
|Contact details of provider:|| Postal: Casa Academiei, Calea 13 Septembrie nr.13, sector 5, Bucuresti|
Phone: 004 021 3182419
Fax: 004 021 3182419
Web page: http://www.icfm.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:vls:finstu:v:14:y:2010:i:2:p:215-227. 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: (Daniel Mateescu)
If references are entirely missing, you can add them using this form.