The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

Bogdan-Alexandru Smercinschi
Additional contact information
Bogdan-Alexandru Smercinschi: Bucharest

CECCAR Business Review, 2020, vol. 1, issue 11, 3-14

Abstract: The present article aims to analyse the perception of the finance and accounting professionals regarding the regulations specific to small- and medium-sized entities which is based on a detailed study of the law system’s impact over companies of this sort, namely micro-entities. Therefore, in the present article we analyse the answers and considerations coming from economic field professionals (expert accountants, licensed accountants, internal auditors, financial auditors, tax advisers) and those of micro-enterprises managers with regard to the influence of accounting and tax regulations specific to small- and medium-sized entities, their impact on the performance of the companies’ normal activity, the advantages for such an entity and the disadvantages it faces, as well as their impact on managers’ decisions and consequently on management.

Keywords: small- and medium-sized entities; accounting and tax regulations; financial statements; micro-entities income tax; income tax; VAT (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/the-perception ... s-a79d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/the-perception ... -smes-a79a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:11:p:3-14

DOI: 10.37945/cbr.2020.11.01

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().