The Effects of the Fiscal Policy on the SME Sector in Romania During the Economic Crisis

This article's purpose is to analyze Romania's tax policy during the global economic crisis and its impact on the SMEs’ sector. We have studied the global and SMEs’ specific tax measures taken by the Romanian government in the period 2009-2012 in order to countervail the negative effects of the economic crisis. The research method used is the comparative analysis between Romania and the EU average in terms of tax policy and SMEs’ sectors’ dynamics. Based on the SBA Fact Sheet Romania data we want to show the connection between the SMEs’ sector dynamics in Romania regarding the number of SMEs, the number of employees and the value added and the tax measures that lead to these changes in the analyzed period. We want to underline their initial role and if it was reached using the World Bank data and the European Commission data.