出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Small and medium-sized enterprises (SMEs) raise wide debates, at political level and also within the heterogeneous community of SMEs, regarding especially the fiscal provisions. In this context, the problem brought to attention aims at highlighting some opinions with regard to the fiscal treatment applicable to the SMEs. The advocates of these ideas invoke arguments based on the contribution of SMEs within the economy, market failures, fiscal disadvantages and inherent size disadvantages, but theoretical and empirical research doesn’t show enough evidence. In this sense, the purpose of the paper is to present the rationales in favour of a preferential system along with their critiques, as they emerge from the literature dedicated to this issue.
关键词：fiscal reform; small and medium enterprises; preferential fiscal system; profit taxation.
