The Impact of the Adoption of the Lump-sum Tax on the SMEs’ Activity in Romania

This article's goal is to present the main consequences of the lump-sum tax on the small and medium enterprises’ activity, introduced in Romania in May 2009 at the IMF's recommendation to increase budget revenue and cleanse the business sector of inactive firms. The reviewing of data sources started in February 2012 and finished in March 2012 and determined setting inventory of the main sources capable to offer relevant data in order to review the SMEs’ sector from Romania. We have studied the data supplied by the Trade Register regarding the evolution of the number of dissolutions and suspensions of SMEs’ activity, the number of acts of procedure issued by insolvency practitioners and the evolution of the number of natural authorized individuals. The indices of the SMEs’ evolution, calculated by the National Council of SMEs in Romania helped us to find out the perception of the business environment.