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COMPARATIVE ANALYSIS REGARDING THE ENTERPRISES TAXATION IN ROMANIA AND SOME EUROPEAN UNION MEMBER STATES
unpublished
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 for social contributions of 44%), in the middle of EU ranking when talking about security contributions, and on the last places as regards the consolidated budget revenues from security contributions. In
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