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Tax Policy Measures and their Influence on the Romanian SMEs

Author

Listed:
  • Beca Maru?a

    (Bucharest University of Economic Studies)

  • Niºulescu-Ashrafzadeh Ileana

    (Bucharest University of Economic Studies)

Abstract

This article aims to study the tax measures taken by the Romanian authorities during the global economic crisis and their impact on the SME sector. The SMEs are essential to the economic recovery; the economic crisis had serious consequences on their number and performance. Global and SMEs’ specific tax measures were taken by the Romanian government in the 2009-2011 period with the goal to countervail the negative effects of the economic crisis and to increase the budget receivables. The research method used is the quantitative analysis of documents and synthesis. The used variables refer to the SME sector dynamics, the evolution of labor productivity, indicators of corruption, tax evasion and underground economy.

Suggested Citation

  • Beca Maru?a & Niºulescu-Ashrafzadeh Ileana, 2013. "Tax Policy Measures and their Influence on the Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1102-1107, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1102-1107
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    More about this item

    Keywords

    tax policy; SME sector; corruption; tax evasion; labor productivity.;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • G01 - Financial Economics - - General - - - Financial Crises
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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