Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial...

Romania is presently in a period of transition in all aspects of social, economic and political. In this situation and undergo a permanent transformation law and taxation is an endless string of mysteries and dilemmas, sometimes difficult to solve, the effects of which are able to produce...

Abstract: We have considered that the paper can be structured in five chapters meant to bring light, as much as possible, on the tight relation between financial discipline and economic growth, the role and place of financial discipline as an important factor of economic growth, in the same time...

In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make...

By definition, economic policy is “the sum of measures taken by state authorities in order to guarantee economic growth, employment, balancing the balance of foreign payments, prices stability, decreasing the discrepancies and also guaranteeing national independence” (Macroeconomic...

The economical activity of transport fits within the broad category of services, but in terms of taxation, transport services are treated as an exception, compared to how services are approached in general. Among the categories of transportation services, intracommunitarian transport shows...