This paper attempt to be a notification on taxation issue, right now, when our country is making the last arrangements for European Union integration, bringing in foreground maximum concern aspects about the moment of introducing tax flat. What was the reaction of Romanian economy with the tax...

Romanian Abstract: Componentele importante ale poverii fiscale suportate de angajaţi includ impozitul pe venit şi contribuţiile pentru asigurările sociale obligatorii stabilite asupra salariilor. Această lucrare furnizează câteva exemple asupra modului în care aceste prelevări fiscale...

Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul...

Lucrarea realizează o analiză a evoluţiei veniturilor fiscale ale bugetului general consolidat, ţinând cont de faptul că aceasta reflectă evoluţia macroeconomică de ansamblu, dar şi sectorială, ca expresie a implementării politicilor publice în domeniul fiscalităţii.

A number of macroeconomic troubles led the Hungarian Government to the introduction of an adjustment program in July 2006.

Romanian Abstract: Coordonarea politicilor economice ȋn cadrul Uniunii Europene a devenit un aspect necesar, care ȋnsă trebuie să nu afecteze suvernanitatea fiecărui stat membru şi nici capacitatea acestuia de furnizare a unui cadru propice de dezvoltare. Ȋn timp ce la nivelul...

The fiscal policy construction developped at national level is focused on the maintenance of the macroeconomic stability process in order to achieve the nominal and real convergence criteria concerning the membership of the Romanian economy to the European Union integrated monetary space. The...

Challenges triggered by the current economic and financial crisis are multiple. In the short term the main challenge is finding solutions that will restore investor confidence and long-term consumatorilor.Pe, the main challenge is to adjust the principles that guide the international financial...

Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and...

The paper analizes the convergence between Romanian and European fiscal policy in terms of three issues: the fiscal revenues percentage of GDP, the structure of public revenues and the public budget deficit (under the constrait of 3% of GDP). The analysis reveals small differences for the first...