Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI

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The rapid evolution of the Internet in the recent years has become a huge opportunity for businesses around the world, especially for the small ones, who do not have the strength and experience of the multinational corporations. The availability of a large amount of online information on the existing and acting entities is a fundamental step to the creation of more complex online services which are based on the raw material. In this article, we present a five-year analysis we have performed on the Romanian Micro-entities, based on their available financial statements. We have conducted our analysis on the last five financial years to investigate the source of their growth or fall and also their potential in the coming post-integration years.

Keywords: financial statements mining, micro-entities, taxation impact

JEL Classification: C81