Fiscal Efficiency and Indirect Burdens for Entrepreneurship in the European Unions

Clara Volintiru (), Mihai Volintiru () and George ?tefan ()
Additional contact information
Clara Volintiru: The Bucharest University of Economic Studies
Mihai Volintiru: The Bucharest University of Economic Studies
George ?tefan: The Bucharest University of Economic Studies

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, 2018, vol. 1, issue 1, 365-372

Abstract: This paper accounts for the relationship between the state and citizens as an important way of discerning contemporary fiscal behaviour and the individual’s framing system. It also explores the implications for business initiatives. This analysis allows us to trace the factors that favour or impede collection levels. We support this argument with data on such indirect costs of paying taxes as costs of information, time spent in the process of paying taxes, and other resources devoted to fiscal compliance. Our assertion is that procedural aspects of the fiscal process impact the private sector. The more burdensome the process of paying one’s duties is, the more likely it is that small and medium sized enterprises will be affected, as well as the prospects for future entrepreneurs.

Keywords: First keyword; second keyword; third keyword; forth keyword; fifth keyword (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://icess.ase.ro/index.php/archive/icess-2018/icess-2018-proceedings (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:rom:conase:v:1:y:2018:i:1:p:365-372

Access Statistics for this article

More articles in PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES from Bucharest University of Economic Studies, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Zamfir Andreea ().