文章基本信息

标题：FISCAL POLICY IMPACT UPON EUROPEAN AND NATIONAL ENTREPRENEURIAL ENVIRONMENT
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作者：Vintila, Georgeta ; Armeanu, Dan ; Filipescu, Oana 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2011
卷号：5(558)(supplement)
期号：5(558)(supplement)
页码：352-359
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The entrepreneurial environment is undergoing a series of financial, fiscal and social essential changes under the impact of the economic and financial crisis. Taking into consideration that at both national and international level when taking about economical re-launching we notice the growing importance of the industrial domain, this paper is aiming to analyze the European and national fiscal policy, in general, and to underline it’s impact upon the industrial entrepreneurs, in special. Thus, the research is focused upon two significant indicators – fiscal pressure and effective tax quota, both analyzed for the industrial domain.
关键词：entrepreneurship; fiscal policy; fiscal pressure; effective tax quota.