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Title: | SMEs from a fiscal and legal perspective : the challenges and opportunities faced by small and medium enterprises in Malta in the advent of EU membership |
Authors: | Farrugia, Jan-Karl (2001) |
Keywords: | Small business -- Law and legislation -- Malta Value-added tax -- Law and legislation -- Malta European Union -- Membership |
Issue Date: | 2001 |
Citation: | Farrugia, J.-K. (2001). SMEs from a fiscal and legal perspective: the challenges and opportunities faced by small and medium enterprises in Malta in the advent of EU membership (Master's dissertation). |
Abstract: | When taking into consideration a breakdown of the Maltese Economy, it becomes immediately apparent what a hefty bearing SMEs have. In recent years there has been a considerable change in attitude towards this section of the economy, with Government enacting policy with a growing consideration for this segment. However, in this day and age it is hard to keep up with what is really a constantly evolving scene: particularly with reference to what is happening outside Malta. I have deliberately channelled this study to concentrate on what is happening in Europe in relation to policy regarding SMEs, taking into consideration, however without ever making any assumptions in that light, the possible accession of Malta into the European Union within the next few years. I mention the fact that this study was channelled since this field - evidence of its vitality - is, I repeat, not only constantly evolving, but also constantly broadening. Thus, I have had to circumvent particular references and analyses of trends and scenarios on the International plain, both from a country-specific investigation, as well as from citing international organisations such as the WTO. The major challenge Maltese SMEs have nowadays in actual fact is how to make the best use of opportunities that are already available, together with those that may possibly become available shortly. |
Description: | LL.D. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/117503 |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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SMEs from a Fiscal _ Legal Perspective The challenges and opportunities faced by Small and Medium Enterprises in Malta in the advent of EU Membership.pdf Restricted Access | 7.77 MB | Adobe PDF | View/Open Request a copy |
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