Tax Policy for small and Medium Enterprises

Abstract

Taxing small and medium enterprises (SME) is a significant issue in the globalizing economy. SME are also looking for expansion and
Unions like USA and EU have real problems for finding the appropriate for of taxing multi state activities on one hand and easing the burden
on other. The dimensions are different and the problems are different around the world. This paper is based on Bulgarian experience in taxing
SME and some of the new changes on the European market due to expansion of the European Union. The paper will stress on the possibilities
for presumptive type of taxation and home state taxation that are the most recent developments in getting these businesses in the tax net. The
paper will examine the different types of taxes and the influence on the SME and will enlighten some of the ways to make satisfy both the
revenue and the economic agents on the market.