The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special...

In times of economic crisis, not only central governments but also local ones may experience deterioration in their financial situation. Also, the latter not only may but also should contribute through specific budgetary measures to the stabilization and recovery of the economy. Based on such...

Worldwide social and economic disparities, financial and political instability, major corporate scandals, global warming of the planet imposed unprecedented change in the economy, facilitating the transition from the concept of performance to “global performance”. Concerning to global...

This article is meant to emphasize that modern societies allow discrepancies between social and professional categories that result into a peripheral way of living even if the categories involved are not physically located at the peripheries of the cities. Economic inequalities and poverty, lack...

It should be understood that we should first of all “join” ourselves by the reconstruction and reshaping of our own system of values and only after that wish to join the united Europe. Is useful to point out that the present day Europe is not that of the Treaty of Rome, but that of the...

Understanding the transmission of the changes in interest rates within the inter-banking money market to the interest rates applied by banks to their clients is essential for knowing the way in which the monetary policy influences the economy. The correlation between the inter-banking interest...

Nowadays, global economy has to face some difficulties, especially since the financial crisis is still a present factor in our economy. This research paper emphasizes the importance of adopting, especially during instability periods, coherent measures by all those who have the power of decision...

As the economic climate changes towards increased competitiveness within the public sector, the local public administration needs to identify its possible sources of own revenues and to decide on the best manner of collecting these revenues. In the present paper, the authors critically analyze...

Direct taxes, which are levied individually, represent the oldest form of taxation. They are levied either on certain material assets or types of activities, or on revenue or wealth. Direct taxes are nominative and their amount and due date are established in very precise terms, therefore they...

Intellectual property law has received a final and official dedication along with the conclusion of the Convention that led to the establishment of the World Intellectual Property Organization (WIPO), signed on 14th July 1967, in Stockholm. Within the strategy of economic, social and cultural...