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

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

Studies in Business and Economics
Volume 15 (2020): Issue 2 (August 2020)
By: Ghiur Rodica,  Mihailescu Todor Silvia Paula,  Brezeanu Petre,  Dumiter Florin Cornel and  Mariana Vizoli  
Open Access
|Oct 2020

Authors

Ghiur Rodica

The Bucharest University of Economic Studies, Bucharest, Romania

Mihailescu Todor Silvia Paula

The Bucharest University of Economic Studies, Bucharest, Romania

Brezeanu Petre

The Bucharest University of Economic Studies, Bucharest, Romania

Dumiter Florin Cornel

Vasile Goidiş Western University of Arad, Romania

Mariana Vizoli

DOI: https://doi.org/10.2478/sbe-2020-0029 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 118 - 132
Published on: Oct 11, 2020
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
statistical correlation,
correlation coefficients,
income tax,
VAT,
diretive,
tax compliance
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2020 Ghiur Rodica, Mihailescu Todor Silvia Paula, Brezeanu Petre, Dumiter Florin Cornel, Mariana Vizoli, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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