Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)

Bogdan-Alexandru Smercinschi
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Bogdan-Alexandru Smercinschi: Bucharest

CECCAR Business Review, 2020, vol. 1, issue 9, 33-42

Abstract: Generally, an entity’s activity is directly influenced by the effective legislation in the state in which it is carried out. There are a number of specific regulations for each state, at national and international level, that can influence the activity of a start-up and even the activity of an experienced entity either directly or indirectly. The present article aims to examine the types of small- and medium-sized entities on a market and list their objectives, development opportunities and difficulties.

Keywords: small- and medium-sized entities; tax and accounting regulations; tax and accounting practices (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:9:p:33-42

DOI: 10.37945/cbr.2020.09.04

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