Marusa, BECA; Claudia, SERBAN Elena - In: Revista Economica Supplement (2012) 4, pp. 32-39
This article's goal is to present the correlation between the firms turnover and the lump-sum tax on the small and medium enterprises activity, introduced in Romania in May 2009 at the IMF`s recommendation to increase budget revenue and cleanse the business sector of inactive firms. We have...