Self-employed Person, Family Enterprise, Individual Enterprise: A Legal, Fiscal and Accounting Perspective

Carmen Ungureanu

No 7, Working papers from Ecological University of Bucharest, Department of Economics

Abstract: An ambitious initiative of the European Commission, also presented the Europe 2020 Strategy, is that, by 2020, 75% of the population aged between 20 and 64 be employed. The responsibility for action in this regard must not belong to governments only, but also to companies, trade unions, NGOs, local authorities and to each person individually. An important role in creating jobs in Romania is played by the self-employed persons, individual enterprises and family enterprises. They offer unemployed people the opportunity to bring their contribution to the economy and society. In this paper, we have proposed an analysis of the self-employed persons, individual enterprises and family enterprises as ways to exercise the free enterprise and a person’s free access to an economic activity, in three areas: legal, taxation and accounting.

Keywords: family business; accounting (search for similar items in EconPapers)
JEL-codes: L20 M40 (search for similar items in EconPapers)
Pages: 11 pages
Date: 2016-04
New Economics Papers: this item is included in nep-acc, nep-cse and nep-ent
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Published in Ecology of XXI Century: Proceedings of the International Conference of the Ecological University of Bucharest: EUB-2016, Bucharest, Romania, ISBN: 978-606-26-0624-4, April 2016, pages 80-90

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