In the R&D policy making framework, synthetic innovation indicators were proved to be useful tools in identifying performance issues and general trends. This paper aims at providing empirical evidence on the recent trends in Romanian innovation capacity in an international context, based on the...

Geographers, economists and regional scientists have long been concerned with uneven regional development and the ways by which the unequal regional distribution of economic activity across space influence the process of economic growth among regions. A dominating feature of economic activities...

Everyone, whether they be private individuals or companies, are potential tax payers to the state so long as they receive revenues within its territory, which is why they need to have solid financial knowledge. The multiple legislative transformation within the financial arena, brought about by...

The current paper emphasizes, besides the definitions specific to the public debt concepts, the government public debt and the local public debt, as well as some data related to the gross government debt, in accordance to the European Union methodology, the analysis of influencing the economic...

The low values of public finances, due to the low level of collecting revenues, the high level of tax evasion and the low level of accessing European funds, makes the executive power to make frequent and unpredictable changes to the tax system, designed to streamline it in order to collect...

International economic and financial crisis triggered in 2008 showed, on the one hand that for policy makers, the system of current statistics (national accounts) suffers from some fundamental structural weaknesses due to lack of relevant information and quality of existing data and, on the...

Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is...

Worldwide, over time, the years of economic crisis were defined by significant increases in the levels of budget deficits. Discussions on sizing budget deficits, financing, especially the volume of public debt became more intense, both politically and academically. The impact of budget deficit...

The objective of this study is to explain the vicious circle in which the fiscal policy makers from Romania are as a result of the discretionary measures taken during the period previous to the economic crisis. The expansionary fiscal measures adopted by 2008 had exhausted the fiscal space for...

The carousel fraud regarding the value added tax related to intra-community purchases is an undisputed presence, although unwanted, in the EU space. The mechanism in itself is structured on the transitory current condition for taxation of intra-community exchanges, which supposes, as a rule, the...