The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...

There are theoretical and empirical studies that highlight a variety of determinants of economic growth, including investments, physical capital accumulation, human capital, innovation, political and legal institutions, macroeconomic conditions etc. The purpose of our paper is to determine the...

The aim of the paper is to analyse the effects of some fiscal measures taken in the current economic context in Romania on the wealth of households. Specifically, we consider additional property taxation, 70% taxation of income without a justified source, and a correlation between a one-unit...