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The national economy is a complex structure with a big number of enterprises activating in different sectors. An important sector for the Moldovan economy is represented of the companies activating in transportation and logistical domain, that participate in the forming macroeconomic indicators and offering place of work for each 5 employed persons. Even if we do not see how tax changes are influencing the activity of these companies, that does not mean they do not have a major impact on them. In the article below we will see how they influence the developing of the small and micro enterprises and what we can do to minimize the impact of tax changes not only for the enterprises but for national budget too.