1. Antonescu, M. and Antonescu, L. (2010), “The lump-sum tax – solution for diminishing tax dodging and raising of the budgetary incomes –”, 43-48.
2. Crăciuneanu, V. and Săvoiu, Gh. (2010), “A brief history of taxation and the solution to the lump-sum tax, in times of crisis and recession”, Petroleum-Gas University of Piteş ti Bulletin, Economic Sciences Series, vol. LXII, no.3/2010: 38-47.
3. Rafiroiu, R., “Introduction of lump-sum tax”, available on-line at http://www.rafiroiu.ro/2011/07/info-tax-no-1-introduction-of-lump- sum-tax/.
4. Mediafax, “Romanian Employers: 40,000 Small Cos Sharply Affected By Lump-Sum Tax”, available on-line at http://www.mediafax.ro/english/romanian-employers-40-000-small-cos-sharply-affected-by-lump-sum-tax-4216173.
5. The evaluation of the overall situation of the SMEs in the first semester of 2009, The National Council of SMEs in Romania http://www.onrc.ro/romana/statistici.php#op_2012_1, The National Office of the Trade Register.