<abstract xmlns="http://www.w3.org/1999/xhtml"><p>In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in European law as it has been taken up by various other authors, as well as the supportive behavior of SMEs that the European Commission has always had. On the other hand, we carried out a study that included variables defining SMEs in three fields of activity from four countries, located territorially in different areas of the European Union and we identified, using statistical correlation, different coefficients of correlation between the value added the number of SMEs, the number of people employed by SMEs, their turnover in that field of activity. The correlation coefficients that indicated a strong / moderate linearity link indicated that the measures taken by the European Union, through the Council and the European Commission, are welcome as the added value in many areas of activity shows a strong correlation with the number of taxable persons, the number employees of those taxable persons and their turnover.</p></abstract>

In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in European law as it has been taken up by various other authors, as well as the supportive behavior of SMEs that the European Commission has always had. On the other hand, we carried out a study that included variables defining SMEs in three fields of activity from four countries, located territorially in different areas of the European Union and we identified, using statistical correlation, different coefficients of correlation between the value added the number of SMEs, the number of people employed by SMEs, their turnover in that field of activity. The correlation coefficients that indicated a strong / moderate linearity link indicated that the measures taken by the European Union, through the Council and the European Commission, are welcome as the added value in many areas of activity shows a strong correlation with the number of taxable persons, the number employees of those taxable persons and their turnover.

A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

The Bucharest University of Economic Studies

Vasile Goidiş Western University of Arad

Studies in Business and Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the...

A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

Published Online: Oct 11, 2020

Page range: 118 - 132

DOI: https://doi.org/10.2478/sbe-2020-0029

Keywords
statistical correlation, correlation coefficients, income tax, VAT, diretive, tax compliance

© 2020 Ghiur Rodica et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

Published Online: Oct 11, 2020

Page range: 118 - 132

DOI: https://doi.org/10.2478/sbe-2020-0029

Keywordsstatistical correlation, correlation coefficients, income tax, VAT, diretive, tax compliance

© 2020 Ghiur Rodica et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
statistical correlation, correlation coefficients, income tax, VAT, diretive, tax compliance