The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made...

The new European System of Accounts (ESA95) has been an important step forward in getting harmonized definitions and accounting rules and more detailed national accounts for the European Union and its Member States. National Accounts provide time series for observing changes in the overall...

Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in...

Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in...

This paper theoretically explores the considerations and reasons for choosing to become entrepreneurs. Both the rewards (achievement, freedom, power) and difficulties outlining the lifestyle of the entrepreneur are presented. Furthermore, myths and realities about entrepreneurs are presented ,...

Challenged by UE adhesion objective, Romania made significant steps in structural reform, inducing major changes in local business environment. According to last World Bank Report, titled Business in 2006, Romania is placed in top of reformers who act for business environment improvements,...