In all the countries with a consolidated and developed democracy from the economic point of view, a major part of public affairs are assigned in the administrative-financial and regulatory responsibility of local authorities. Similar to other states, in Romania this process of decentralization,...

As competition gets tougher and tougher, companies have to implement new management systems to stay efficient. Along business performance monitoring application, executive information systems, business intelligence systems and decision support systems (DSS) help managers to lead their companies...

The low level of health expenditure per capita and the lack of efficiency within the Romanian health insurance system call for the creation and implementation of certain additional means medical risk management and healthcare financing. Therefore, in 2011 a bill has been drafted introducing an...

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over 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 adoption of the euro as a common currency in 17 of the 27 member states of the European Union was achieved in a process that did not strictly observe the recommendations of the economic theory of an optimal monetary area. The elimination of exchange rates before the establishment of European...

The significant gap between the quality of life and the level of health expenditure has led to the need to reconsider the modalities and the sources of collecting and redirecting the funds of the sanitary sector in such a way that sustainable medical results are generated for the entire...