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THE CONNECTION BETWEEN THE LUMP-SUM TAX AND THE SMES TURNOVER IN ROMANIA

Marusa Beca and Elena Claudia Serban

Revista Economica, 2012, vol. Supplement, issue 4, 32-39

Abstract: This article's goal is to present the correlation between the firms turnover and the lump-sum tax on the small and medium enterprises activity, introduced in Romania in May 2009 at the IMF`s recommendation to increase budget revenue and cleanse the business sector of inactive firms. We have studied the data supplied by the Emergency Ordinance no. 34 from April 11th 2009, published in the Official Gazette no. 249 from April 14th 2009 and the literature in the field, in order to see what type of connection there is between the two variables, the turnover and the lump-sum tax, and measure the intensity of the relationship.

Date: 2012
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