出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In the present context, when the world's economy is going through a profound economical and financial crisis, a series of factors among which the fiscal ones have a great effect upon the business environment, in general, and upon the small and medium businesses sector, in special. Considering this, the paper aims to analyze the impact of the fiscal policy upon the total fiscal revenues collected at national level in European Union countries and to reveal the most significant modifications in the fiscal regulations applied to the small and medium businesses , considering their special role in sustaining the economic growth, innovations and research activities.
关键词：European fiscal policy; business environment; small and medium businesses; economic and financial crisis.
