Some Implications of Adopting New Codes - Tax and Fiscal Procedure - On SME Business
, , and | Jul 25, 2017
About this article
Published Online: Jul 25, 2017
Page range: 135 - 138
DOI: https://doi.org/10.1515/kbo-2017-0101
Keywords
© 2017
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Given the entry into force of the new Tax Code and of the New Tax Procedure Code in 2016, our approach is aimed at addressing the most important issues of interest to SME entrepreneurship. Obviously, we are referring both to the rules of the respective codes that bring benefits to the shareholders/ entrepreneurs engaged in small business, but also to those designed to displease. Based on the Romanian and foreign literature, in the end, we also propose some solutions in order to improve this situation.