According to a Thumbtack survey, in US, the small company owners consider that the level of tax complexity and the conformity's costs are a better indicators for how friendly the state is with entrepreneurs, than the level per se of the payed taxes.
According to the Doing Business report, published by the World Bank, a Romanian start-up company needs 159 hours a year to navigate through the fiscal system. Actually, this cost represents a productivity drop for that company.
For more information, please see the Romanian version of the article, here.