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  • The importance of fiscal environment for small and medium-sized enterprises
    Markovič-Hribernik, Tanja
    One of the crucial elements in the development of small and medium-sized enterprises (SMEs) is the fiscal environment. A state is able to use several ways to influence enterprises and different ... fiscal instruments are applied in different countries. In this article we will analyse some of the main problems regarding direct taxation. One of them is the capacity of SMEs to atract financial resources, the other is the inability of SMEs to cope with administrative complexity, and the third is the continuity of the enterprise when its ownership changes. In the light of European integration, these problems become even bigger.
    Vir: Enterprise in transition : proceedings (Str. 405-409)
    Vrsta gradiva - prispevek na konferenci
    Leto - 1997
    Jezik - angleški
    COBISS.SI-ID - 3313948

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