IMPACTUL REGLEMENTĂRILOR FISCALE ASUPRA MEDIULUI DE AFACERI EUROPEAN ŞI MONDIAL
THE IMPLICATION OF THE FISCAL POLICIES UPON THE ECONOMIC BUSSINES ENVIRONMENT OF EUROPEAN UNION AND ALL OVER THE WORLD
Published by: Editura Universităţii Vasile Goldiş
Keywords: globalisation; fiscal policy; fiscal competition; economic integration European businesses environment; global businesses environment.
Summary/Abstract: This paper is aimimg to underline the implication of the fiscal policies upon the economic environment. The authors focused on the effects of the fiscal competiton upon the small and medium businesses, because these are considered the engine of development in the European Union and all over the world. In the context of globalisation the fiscal competition has become a major problem of the economic environment. The fiscal policies promoted by different states are competing with each other in order to draw in the mobile factors, furthermore the fiscal policies can be focused on improving the legal background of imposing the small and medium businesses, because these are concentrating in their hands almost 70% of the value added creation and over 80% of the labour force. Nowadays when the capital and labour are moving freely in the world the fiscal policies are subjet to harsh discussions amoung the world leaders in order to establish the optimal fiscal policy that will create the context for a sustainable economic growth.
- Issue Year: 18/2008
- Issue No: 1
- Page Range: 263-271
- Page Count: 9
- Language: Romanian