generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax …

The main effects of the economic crisis on the SMEs are a more difficult financing (the low accessibility of credits … investments run by SMEs). The crisis must not be seen as a catastrophe, rather as a broad movement of global change, whose effects …

specific fiscal incentive schemes for SMEs. These schemes are important and efficient because they, by supporting enterprise …

SMEs in Romania pass through a turning point. They “have acquired" a fragile stability that manifests differently … towards insolvency and high levels of indebtedness. Basically, SMEs are affected by vulnerabilities that prevent them to grow … and develop sustainably. In this context, in this paper we intend to highlight the main determinants of SMEs …

medium-sized enterprises (SMEs) and entrepreneurship, and limited competition in major non-tradable sectors, problems which … have sometimes become worse in recent years. Under these conditions, many SMEs find it hard to leave semi-informality and …