Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the...

The adoption of the euro as a common currency in 17 of the 27 member states of the European Union was achieved in a process that did not strictly observe the recommendations of the economic theory of an optimal monetary area. The elimination of exchange rates before the establishment of European...

Decentralization process, due to its inter-sectoral feature, is a very difficult process and requires constant coordination between the actors involved, as well as the undertaking by them, including by the recipients (local public administration authorities), of the measures agreed on. Thus, for...

The low level of health expenditure per capita and the lack of efficiency within the Romanian health insurance system call for the creation and implementation of certain additional means medical risk management and healthcare financing. Therefore, in 2011 a bill has been drafted introducing an...

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on...

The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. Reduction...

The national pension systems problem worsens more and more, in more countries of the world. The PAY-AS-YOU-GO (PAYG) pension systems, based exclusively on the solidarity of the generations, are confronting problems more and more difficult to solve. Their origin is found in the evolution and...

Although the focus of the EU is to increase economic performance and efficiency of the common market, in the last decade, the social issue has taken a new dimension and importance in the political agenda of the EU. This material realizes an analysis from a budgetary perspective of social...

Like all the other tax revenues, corporate taxes accomplish both a financial and an economic role. The financial role of these taxes is expressed in the fact that they represent a means of forming the state’s income. The taxes economic role is concretized in the fact that, by their dimension,...

This paper aims at analyzing characteristics of private health insurance (PHI) in low- and middle income countries and evaluating its significance for national health systems. In many countries the importance of PHI to finance health care is on a rise. Various factors contribute to this...