In this paper, the authors present the method of evaluating the effect of taxation on the financial equilibrium of the company.

The complexity and dynamic of the organizations, which are in a permanent competition for resources and for the life quota in a turbulent economic environment, imposes the controlling as a functional concept of management having the role of coordinating t

The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found...

Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works. The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent...

In the two last decades the flat tax systems have spread all around the globe from East and Central Europe to Asia and Central America. Many specialists consider this phenomenon a real fiscal revolution, but others see it as a mistake as long as the new systems are just a feint of the true flat...

This paper proposes a new approach in presenting the economic situation of a municipality by analyzing its local revenues. The quantity and evolution of local revenues are extremely important in public management because, in their absence, local governments cannot implement any policy,...

Econometrics has come into being and grown as a result of the need to set up instruments of investigation and increase of the methods to organize, conduct and manage the economy, and on the other hand, due to the successful statistical and mathematical me

In modern economies, the public authority entrusted to manage the public affairs of the community is the state. In fulfilling their objectives the public decision makers assume a number of tasks according to the doctrines embraced by the government. The government results as an outcome of the...

In order to remain competitive, the multinational enterprises (MNEs) are forced by the globalization phenomenon (which manifestation has became more and more stringent) to analyze continuously its effectiveness. In this respect, the structure of the business represents an element which might...

The main objective of our research is to make extensive analysis on the budgets of EU member states in order to emphasize the main trends within the period 2000-2011. We are using common measures such as: data in millions of euro, percentage of GDP, fixed base index, chain based index,...