Tax Policy Measures and their Influence on the Romanian SMEs

This article aims to study the tax measures taken by the Romanian authorities during the global economic crisis and their impact on the SME sector. The SMEs are essential to the economic recovery; the economic crisis had serious consequences on their number and performance. Global and SMEs’ specific tax measures were taken by the Romanian government in the 2009-2011 period with the goal to countervail the negative effects of the economic crisis and to increase the budget receivables. The research method used is the quantitative analysis of documents and synthesis. The used variables refer to the SME sector dynamics, the evolution of labor productivity, indicators of corruption, tax evasion and underground economy.