Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his...

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful...

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be...

Obviously, the monetary integration aims at some competitive advantages being obtained. Highlighting them, in opposition with the inherent disadvantages, consisted in the subject of our research. Our belief is that, at least until now, no scenarios have been imagined to present us how the...

The goal of this article is to analyze the advantages and disadvantages of adopting a unique European currency. Also, we aim at revising the new question marks raised by the current economic and financial context towards the sustainability of the Euro zone. The conclusion is that, although some...

The performance of the public sector affects us all. There are at least three reasons why we should be interested in how well it functions: it is big; its outputs are special; and it is getting bigger. With all these, in Romania, the performance within the public sector represents a concept not...

The focus of this article is to present the modelling tehcniques used on international practice in the evaluation of right life premiums based. The knowledge and models obtained have a common element of mortality risk indicators but these are varied in different parts of the world. The common...

International statistics regarding the main index registered on the insurance market and in the structure reveals the activity level of insurance on the profile markets and their absorption capacity. Taking into account these results and international comparisons, in Romania, in 2006, which...

Business and risk have always been considered complementary concepts. Many companies are successful because of their ability to correctly recognize and to direct successfully all the risks resulting from the activities developed. Thus, we may say without being wrong, that risk represents an...

In the past, governments had more freedom in setting their taxes as the barriers to free movement of capital and people were high. The gradual process of globalization is lowering these barriers and results in rising capital flows and greater manpower mobility. Tax competition exists when...