Each state of the world has been always established the taxes in order to exhibit both the political and fiscal sovereignty. The state has been able to create its fiscal politics, its fiscal system, which do not contravene to the general international rights, do not favor some countries and do...

In this paper we propose to realize an analysis of the Romanian economy in the period 2004-2012, analysis in which we follow the main macroeconomic indicators and their impact on the economic "health" in this period, highlighting two significant moments that have produced dramatic effects,...

The fiscal politics signifies an important instrument that manages the national economic, owning the ability of influencing the total added value of the manufactured production, meaning the gross domestic product (abbreviated as GDP). The possibility of influencing this indicator, by means of...

The field of excise duty taxes focuses on the use of these economic instruments designed by the European law in the context of protecting the environment and public health and to establish a prudent and rational utilisation of natural resources. Focusing mainly on deriving and explaining...

Since the taxation has practically represented a tool by which the state budget is provided, the tergiversation from their payment has become a phenomenon impregnated into the current economy. In this way, a major prejudice to the state budget is brought by the underground or unidentified...

In order to maximise profit and to reduce the burden of tax in the jurisdictions with high tax, many of the multinational companies abuse transfer pricing by directing the profit towards subsidiaries which are localised in more favourable jurisdictions from this point of view. The cross-border...

Fiscal policy of a state must allow to achieve important goals, embodied in economic growth, reduce the unemployment, competitiveness, stimulating the investment climate. An important tool in achieving the objectives set remains the profit tax. This workpaper concerns an analysis of the most...

This thesis is aimed to analyze the indirect taxes’ influence on industrial firm’s activity. In our country this problem requires a special attention. These taxes have a dominant share of fiscal burden. By-turn, fiscal burden is very important to assess the competitiveness level of inland...

A good planning of the economic development also implies the insurance of money funds needed for financing from internal sources (banks, investment funds, cooperative institutions of credit, factoring and insurance companies, credit agencies, governmental and non-governmental organizations) or...

The public administration is subject to major changes, due to major changes within the Romanian society and ever growing requirements of efficiency, effectiveness and economy. Given a certain conflict between support activities which are at times most expensive and these requirements, a race is...