ASPECTS CONCERNING THE FISCALIZATION OF SMES IN ROMANIA IN THE CURRENT FISCAL CONTEXT Cover Image

ASPECTS CONCERNING THE FISCALIZATION OF SMES IN ROMANIA IN THE CURRENT FISCAL CONTEXT
ASPECTS CONCERNING THE FISCALIZATION OF SMES IN ROMANIA IN THE CURRENT FISCAL CONTEXT

Author(s): Nicoleta Mihăilă, Silvia Elena Isachi
Subject(s): Economic policy, Fiscal Politics / Budgeting
Published by: Editura Eurostampa
Keywords: SMEs; taxation; entrepreneurship;

Summary/Abstract: Romania is placed the last but one in Europe in terms of number of SMEs reported per thousand inhabitants (24 firms per 1.000 inhabitants). The weak development of entrepreneurial culture in Romania has several causes, including low appetite for risk of Romanians, excessive bureaucracy for setting up and doing business, lack of capital and financing mechanisms for start-ups, the inadequacy of academic programs, from which often misses entrepreneurship education. In this paper we propose, on the one hand, to emphasize the evolution of SMEs in Romania in the period 2004- 2014, their structure and position in the European context, and highlight the role of entrepreneurship in economic growth, and also to propose several measures that would help them to develop in the current economic climate.

  • Issue Year: XXI/2015
  • Issue No: 21
  • Page Range: 217-225
  • Page Count: 9
  • Language: English