Analiza mediului de afaceri - arott.ro

230Sustainable Development strategy of business environment from Dolj, Olt, Pleven, Vidin and Montana regionThe PEST analysis of economic and business context inDolj region - Olt - Pleven - Vidin - MontanaThe analysis ma<strong>de</strong> presents a Radiography of the macro enviroment in which they operate their workbelonging to the business environment, whether companies or freelancers. Therefore have been taken in consi<strong>de</strong>rationa series of factors that can impact on the <strong>de</strong>velopment process of the business environment.I. Political factors, including legislative and legal regulations related to financial and economic activities(taxes policy, employment policy - including social protection measures - regulations in the environmentalfield, tra<strong>de</strong> policy, etc.)II. Economic factors that affect buying power on the market cost of capital. May be the rithem of economicgrowth, level of interest rates, exchange rate of national currency against major currencies, inflation rate, etc.III. Social factors We group here the <strong>de</strong>mographic and cultural aspects. This category of factors directlyaffects the needs of the consumers and the size of the potential markets As examples can be mentioned: thelevel of health, population growth rate (natural increase), the age pyramid, safety, etcIV. Technological factors. Aspects that may influence (in the sense of <strong>de</strong>creasing barriers to entry, reducingthe the minimum level of profitability and outsourcing <strong>de</strong>cisions - work in research and <strong>de</strong>velopment,technology stimulus, technological renewal rate).From this perspective, the last four years the business environment in Romania has evolved into a complexcontext characterized by global economic crisis, as well as government measures that need to end theeffects of the crisis on the business environment, and the austerity measures that would ensure the necessarybalance in the national economy.Therefore betwen the political and legislative factors that impacted significantly on the business environmentin 2007 - current year it reflected the introduction of minimum income tax, the VAT increase, adoptionof amendments to the Tax Co<strong>de</strong> and adopting a new labor co<strong>de</strong>.In the year 2009 since 1 May, according to GEO 34/2009 was applied the minimum income tax, between2.200 U.S. $ and 43.000 RON, <strong>de</strong>termined by the income commercial companies. The grid of minimum tax wasapplied to micro enterprises who chosed micro-enterprises income tax payment (3%). The minimum tax wasapplied to those companies of which income tax was below the level of the range related to income. Startingin October 2010 has returned to single rate income tax of 16%, including micro enterprisesFrom January 2011 entered into force amendments to Law 571/2003 regarding the Fiscal Co<strong>de</strong>. Amongthe main changes that have affected business we enumerate:• The possibility of having an option the micro enterprises in 2010 registered an revenue up to 100,000euros for tax payment or 16% of profit or for a fee of 3% of turnover;• Increase the the excise duty on the unlea<strong>de</strong>d petrol and diesel;• Increase the coverage level of the bank <strong>de</strong>posits established by individuals and legal entities from50,000 euros to 100,000 euros or more, <strong>de</strong>pending on the availability of bank;• Increasing the percentage of contribution to the mandatory private pension scheme (pillar II) by 3% ofgross income of the employees;• The taxes increased with approximately 100% for transportation of goods for vehicles over 12 tonnesand vehicles of the same capacity;• Changes in the companies operating in the field of gambling-casino to introduce a mandatory access tax.• Increase the compensation limits for compulsory auto liability insurance (RCA);• Introduction of single <strong>de</strong>claration through electronic means to paying social security contributions(health, unemployment, pensions) and income tax by companies;• Increased powers of labour inspectors, they acquire permanent right to enter a business premises tocheck documents and can or<strong>de</strong>r the withdrawal operation, the direct suspension of the work, if foundflagrant violations of the law;