Fiscal policy of a state must allow to achieve important goals, embodied in economic growth, reduce the unemployment, competitiveness, stimulating the investment climate. An important tool in achieving the objectives set remains the profit tax. This workpaper concerns an analysis of the most...

This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable...

Debates on the financing needs registered a firm levels were a constant concern of specialists but especially managers. Majority opinion is that the financing of investment must be made by sources having character of permanence. However, a problem whose answer is not easily determined is the...