The companies’ sector in Romania experienced a positive development after 1990, especially concerning their number, as a result of private initiative and privatizations. The prevalence of SMEs in the companies’ sector is obvious, and their number increased 3.4 times after 1992, to a amount...

The theme of our research is related to the new type of relationship between financial audits (statutory) and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private...

In the present article the authors are debating the historical evolution of finance from its beggining untill its present. The importance of the theme is given by the fact that the appearence of finance was due to the appearence of the state, when the state treasury was confused with the welfare...

In this paper, the author presents the concept of financial control, distinguishing between financial supervision and tax control based on the analysis of relations finance - Public finance - taxation, namely, financial law - tax law.