IMPOZITAREA MICROÎNTREPRINDERILOR ÎN ROMÂNIA. STRATEGIE FISCALĂ SAU FISCALITATE CONJUNCTURALĂ?
TAXATION OF MICRO-SIZED ENTERPRISES IN ROMANIA. TAX STRATEGY OR CONJUNCTURAL TAXATION?

Summary/Abstract: Small and medium-sized enterprises or SMEs represent 99% of enterprises in the European Union, ensuring the manifestation of entrepreneurial spirit and free initiative in the European space. Given their importance from a social, economic, competitive and fiscal point of view, SMEs are the subject of the Union's concerns to find the most suitable instruments to support them. Romania follows the policies of the Union regarding SMEs, adapting its legislation and establishing support mechanisms for them in accordance with European norms and practices, taking into account the specifics of the economy and the problems faced by Romanian micro-enterprises. The most acute aspects are those related to the financial inclusion of micro-enterprises and those related to the stability and predictability of tax legislation. The taxation of micro-enterprises in Romania is intended to be a favorable one, being regulated in addition to the corporate income tax, at a rate of 16%, also the micro-sized enterprises income tax, in small rates, between 1% and 3%. However, the frequent changes of the rules regarding this last tax, even the year and the amendment, generates obvious difficulties for micro-sized enterprises and makes us ask ourselves questions about the solidity of the foundation of the decision to amend.

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