The main difficulties that SMEs meet in the current tax context is the tax burden, tax legislation lack of predictability and stability and bureaucracy. Compared with the Member States of the European Union, Romania is in the lead in terms of labour taxation (with an aggregated statutory rate...

The research project aims to analyse the influence of the natural, economic and social shocks on the accomplishment of the objectives of sustainable development at the microeconomic level. The implementation of the proposals and solutions delivered by the research project may improve the...

The current fiscal system comprises a multitude of taxes, dues and contributions which the enterprise has to pay. The large number of taxes and dues to be paid put a high fiscal pressure on the enterprise and the social contributions are a determining factor in the manifestation of the fiscal...