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Self-employed Person, Family Enterprise, Individual Enterprise: A Legal, Fiscal and Accounting Perspective

Author

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  • Carmen UNGUREANU

    (Faculty of Economics, Ecological University of Bucharest)

Abstract

An ambitious initiative of the European Commission, also presented the Europe 2020 Strategy, is that, by 2020, 75% of the population aged between 20 and 64 be employed. The responsibility for action in this regard must not belong to governments only, but also to companies, trade unions, NGOs, local authorities and to each person individually. An important role in creating jobs in Romania is played by the self-employed persons, individual enterprises and family enterprises. They offer unemployed people the opportunity to bring their contribution to the economy and society. In this paper, we have proposed an analysis of the self-employed persons, individual enterprises and family enterprises as ways to exercise the free enterprise and a person’s free access to an economic activity, in three areas: legal, taxation and accounting.

Suggested Citation

  • Carmen UNGUREANU, 2016. "Self-employed Person, Family Enterprise, Individual Enterprise: A Legal, Fiscal and Accounting Perspective," Working papers 07, Ecological University of Bucharest, Department of Economics.
    • Handle: RePEc:eub:wpaper:2016-07
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    More about this item

    Keywords

    family business; accounting;

    JEL classification:

    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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