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Evolution Of Taxation At Microeconomic Level In The Period 2003-2014

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  • MIHĂILĂ, Nicoleta

    (“Victor Slăvescu” Centre for Financial and Monetary Research, Romanian Academy)

Abstract

In this article we have proposed to make a presentation of the main tax regulations in the period 2003-2014, regulations that have had significant effects on small and medium enterprises’ sector in Romania (especially during the economic crisis). Therefore, we shall use a descriptive methodology in order to outline the multitude of tax changes of the Tax Code, aspect that actually determines the tax unpredictability, a feature of our tax legislation. For a friendly fiscal environment is needed predictability and stability, and this variety of tax changes produced in a short period of time causes tax uncertainty, which implicitly brings new costs for companies, decrease of financial results or tax evasion.

Suggested Citation

  • MIHĂILĂ, Nicoleta, 2015. "Evolution Of Taxation At Microeconomic Level In The Period 2003-2014," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 19(4), pages 47-64.
  • Handle: RePEc:vls:finstu:v:19:y:2015:i:4:p:47-64
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    Keywords

    taxation; fiscal regulations; SMEs; economic crisis;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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