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IMPLICATIONS OF TAXATION IN THE EVOLUTION OF SMEs SECTOR IN ROMANIA. COMPARATIVE ASPECTS TO EUROPEAN UNION

Author

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  • Nicoleta, MIHAILA

    (Centre of Financial an Monetary Research "Victor Slavescu" Romanian Academy, Bucharest)

Abstract

Small and medium enterprises in Romania pass through a turning point; they have "acquired" a fragile stability that manifests differently, depending on the size and economic field of activity, or from one region to another. The situation reached is caused, primarily, by entrepreneurs tax obligations to the state and the lack of policy of encouraging from the state, pushing them towards insolvency and high levels of indebtedness. In this paper we try to determine the structure and position of SMEs in the European context, namely to illustrate the comparative situation with EU member states, the evolution of small and medium enterprises - demography, changes in their structure and dimension, size class analysis, regional disparities , economic and financial performances of small and medium enterprises - turnover, profit and economic performance indicators and propose solutions to improve their situation in the present context.

Suggested Citation

  • Nicoleta, MIHAILA, 2015. "IMPLICATIONS OF TAXATION IN THE EVOLUTION OF SMEs SECTOR IN ROMANIA. COMPARATIVE ASPECTS TO EUROPEAN UNION," Management Strategies Journal, Constantin Brancoveanu University, vol. 30(4), pages 16-22.
    • Handle: RePEc:brc:journl:v:30:y:2015:i:4:p:16-22
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    More about this item

    Keywords

    SME; taxation; evolution; economic indicators; EU member states;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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