Policies or institutions (built into an economic system) that automatically tend to dampen economic cycle fluctuations in income, employment, etc., without direct government intervention. For example, in boom times, progressive income tax automatically reduces money supply as incomes and...

In this paper we propose to make an analysis on the sustainability of policy planning at the level of budgetary revenue collection of the tax administration. The data presented and the analysis made clear that NAFA and in turn G.D.P.F. - S county planning policy promotes an unsustainable...

It is known that in 2010, the art. 11 para. 2 of the Tax Code was amended as to extend the application of regulations concerning transfer pricing on the transactions between the Romanian affiliated persons. As a consequence, a significant increase in the number of tax inspections has been...

Early XXth century, in Europe, marks the opening of economic thinking towards the negative effects of excessive industrialization: pollution, resource depletion, demographic factor degradation. Thus appeared so many theories that stated that in order to improve these negative effects the...

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 effects of interactions between national economies within the general process of globalization are the most diverse and not always positive. One of these effects is a contemporary one: the financial - economic crisis. In such a situation, when the global economy is undergoing a recession,...

Budget debt collection is a strategic issue for all countries, in order to provide the necessary resources to support the budget. Thus, all tax administrations have as main objective to increase voluntary compliance, voluntary fulfillment of the declarative obligations and of payment. However,...

Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his...

There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the...

Ethics, according to a dictionary definition represents the "study of practical and theoretical aspects of morality, all moral standards of conduct appropriate to an ideology of a certain class or society". Therefore, the taxation action may be assessed, as any product of human interaction and...