The Role of SME Sector in the Post-Socialist Countries’ Future
Oncioiu Ionica

Abstract
Only in recent years, small and medium enterprises (SMEs) have become economic and social organizations which constantly create new jobs, more often for qualified people with proper expertise. The fall of socialism created new opportunities for small businesses and represented a different stage of market reform in these countries. In this context, governments created a new legislation to encourage small investors, but, frequent changes in the tax system encourage them to use tax dodging strategies in order to reduce government’s profits and tax payments. This paper provides an empirical analysis of this small business sector development, and draws attention to the importance of the potential roles of SMEs in the process of economic and social transformation.

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