Some Implications of Adopting New Codes - Tax and Fiscal Procedure - On SME Business
Abstract
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.
DOI: https://doi.org/10.1515/kbo-2017-0101 | Journal eISSN: 2451-3113
Language: English
Page range: 135 - 138
Published on: Jul 25, 2017
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
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© 2017 Nicoleta Asalos, Ioan Hurjui, Costica Roman, Puiu Nistoreanu, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.