SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA
There are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesse...
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Kutaisi University
2020-12-01
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| Series: | ეკონომიკური პროფილი |
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| Online Access: | http://economicprofile.org/article/1276 |
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doaj-dcde302e9ff94f3491f60cf8c4fb26d92021-05-31T13:23:26ZengKutaisi Universityეკონომიკური პროფილი1512-39012587-53102020-12-01151 (20)11311810.52244/ep.2020.20.13SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIAKurdgelia Natia0Kutaisi UniversityThere are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesses and they are considered in one context. The concept of small and medium business combines number of employees, annual turnover and annual balance. The official definition of small and medium enterprises in Georgia is partially in line with EU standards. The concepts of small business and micro business are established only in terms of tax policy, while in institutional and quantitative or qualitative terms its definition is not officially definite.http://economicprofile.org/article/1276small and medium businessestaxeseuropean standards |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Kurdgelia Natia |
| spellingShingle |
Kurdgelia Natia SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA ეკონომიკური პროფილი small and medium businesses taxes european standards |
| author_facet |
Kurdgelia Natia |
| author_sort |
Kurdgelia Natia |
| title |
SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA |
| title_short |
SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA |
| title_full |
SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA |
| title_fullStr |
SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA |
| title_full_unstemmed |
SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA |
| title_sort |
some aspects of comparative analysis of sme standards in the eu and georgia |
| publisher |
Kutaisi University |
| series |
ეკონომიკური პროფილი |
| issn |
1512-3901 2587-5310 |
| publishDate |
2020-12-01 |
| description |
There are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesses and they are considered in one context. The concept of small and medium business combines number of employees, annual turnover and annual balance. The official definition of small and medium enterprises in Georgia is partially in line with EU standards. The concepts of small business and micro business are established only in terms of tax policy, while in institutional and quantitative or qualitative terms its definition is not officially definite. |
| topic |
small and medium businesses taxes european standards |
| url |
http://economicprofile.org/article/1276 |
| work_keys_str_mv |
AT kurdgelianatia someaspectsofcomparativeanalysisofsmestandardsintheeuandgeorgia |
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