Globalisation is not a new phenomenon but it had opened up the national economies and created the global marke, where capital and labour can move freely. Combine with the fiscal competition phenomenon it influences the evolution of the national and international businesses environment.

The authors are trying to underline, in this paper, the connections between globalisation, fiscal competition and the small and medium businesses sector because these businesses are the most affected busineses by the fiscal policies decisions, that are subjet to the globalisation phenomenon and the fight against the negative effects of the fiscal competition phenomenon.

globalisation, fiscal competition, small and medium businesses sector,economic growth,tax hevean