Tax Policy Measures and their Influence on the Romanian SMEs

Beca Maru?a () and Niºulescu-Ashrafzadeh Ileana ()
Additional contact information
Beca Maru?a: Bucharest University of Economic Studies
Niºulescu-Ashrafzadeh Ileana: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1102-1107

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.

Keywords: tax policy; SME sector; corruption; tax evasion; labor productivity. (search for similar items in EconPapers)
JEL-codes: E26 G01 H25 H26 H30 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf (application/pdf)

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:ovi:oviste:v:xii:y:2012:i:1:p:1102-1107

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().