In order to determine the inequalities in human development by regions in Romania, the human development index adjusted to inequalities will be used. This index is used when there are inequalities in distribution for each value in part across the population and, especially, when there are...

This article addresses the phenomenon of deflation from a historical perspective, a phenomenon rarely encountered in our days. Deflation is generally defined as the fall in the aggregate level of the consumer price index, respectively, the reverse inflationary phenomenon. The article also...

Romanian Abstract: Articolul de faţă îşi propune ca obiectiv fundamental aprofundarea problematicii impactului măsurilor politicii fiscale în domeniul impozitelor directe asupra mediului de afaceri din România, divizat în două obiective operaţionale: măsurile adoptate în domeniul...

Nowadays the concept of intellectual property (IP) became very important and sensitive. Using literature review, this article approach the IP problem from a business and taxation perspective.The key issue concept of patent box regime was treated presenting the main differences towards R&D tax...