The high tax burden on labor in the European Union is a subject of analysis often encountered in the speciality literature. This is probably due the fact that are more convenient to implement from the political point of view - there is the responsibility of an anonymous administration and not...

The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made...

The constant motion in which the economic environment is found, the financial implications of the economic crisis on it, the need to correlate the existing legislative provisions in functional structures, the increasing need of the state for financial resources are just a few factors that...

This paper includes quantitative research methods based on statistical data and qualitative research methods based on case studies, comparative studies and text analysis to highlight changes in the law on labor. I actually made a change to the economic aspects of its direct taxation and social....

Debates on the financing needs registered a firm levels were a constant concern of specialists but especially managers. Majority opinion is that the financing of investment must be made by sources having character of permanence. However, a problem whose answer is not easily determined is the...

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 article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable...

Regardless of the mode how is regarded the fiscal policy – a fundamental tool in the procurement of public funds, element determinant of economic growth, a means of influence of the consumption, saving or investments, it remains an important component of the general policy of the state, which...

This paper is intended to be an analysis of the absorption of structural and cohesion funds, so that in future research to analyze the causes that generated a low rate of absorption, and the reasons pertaining to public authorities involved in the whole process European funding nationally and by...

This study presents funding opportunities to support investment and rural development and fisheries sector. Adoption of the national program and rural development as a strategic document for implementing European programs meant for rural Romania assumption of an intervention model is based on a...