Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)
Number 9, September 2020 » Financial accounting and reporting
Abstract: Generally, an entity’s activity is directly influenced by the effective legislation in the state in which it is carried out. There are a number of specific regulations for each state, at national and international level, that can influence the activity of a start-up and even the activity of an experienced entity either directly or indirectly. The present article aims to examine the types of small- and medium-sized entities on a market and list their objectives, development opportunities and difficulties.
Keywords: small- and medium-sized entities, tax and accounting regulations, tax and accounting practices
Classification JEL: M41, K34 | Pages: 33-42
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