Abstract:

The business environment is considered, without any doubt, the engine for a durable economical and financial development. This is way in the present context we find ourselves asking “How can European states, and not only them, stir the business environment to regain its pre-crisis growth rhythm?” Furthermore it seams like not all the economic sectors have been affected by this crisis.

The present paper aims to, first, underline the fiscal policies promoted at European level in order to stir the business environment to overcome the negative effects of this economic and financial crisis and, second, the paper is focusing upon Romania’s businesses environment (construction domain) by underlining the impact of the effective tax rate upon the economical and financial performances.