Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are...

In the public sector, efficiency is measured by the degree of serving the citizen, which becomes ”the clients” of the institution. This article aims to examine the limits of efficiency indicators. Even if efficiency in the public sector is an indicator that serves to the measurement the...

Based on some national and international studies and researches, this article aims to demonstrate that the level of social polarisation in Romania is a result of political will. Focusing on the study of the domestic tax policy, the authors asks a few questions, the answer of which may lead to...

This article seeks to debate from a critical perspective the opportunity and legality of introducing the minimum tax system introduced in Romania by the Emergency Ordinance on the budget rectification for the year 2009 and the regulation of some financial and fiscal measures.