One of the main factors that companies take into account in making estimations regarding the future of their activity is taxation. The tax burden impacts the business environment overall and each company individually. Therefore, we have decided to establish if the evolution of the corporate tax...

In the current economic context, taxation impacts all aspects of the business environment. Using the business confidence index as an estimation of the expected evolution of the manufacturing sector and fiscal pressure as the result of taxation of companies, this study analyses the relationship...

The financial world crisis has impacted all the areas of Romania’s public policy, including taxation. The current study aims to analyze the effects of the global economic crisis on the evolution Romania’s tax burden by using statistical tools and focusing on the percentage of tax revenues in...

The main purpose of this study is to examine the impact of the corporate governance mechanism on firm performance. Previous research, largely conducted using international data, has suggested that better governed firms outperform poorer governed firms in a number of key areas. In this paper the...

This study advances the understanding of the relationship between firm size and profitability, motivated by the question whether larger firms are more profitable. The nature of the relationship between firm size and firm profitability is examined by on data for 100 firms listed in 2010 at the...

This paper aims at exploring the relationship between ownership concentration and firm value by using panel data for firms listed on the Bucharest Stock Exchange (BSE). Additionally, we investigate the influence of ownership origin on firm value. Results drawn from a longitudinal analysis of a...

The aim of this study is to research the influence of ownership structure on firm value in order to provide, from our knowledge, the first results for the case of the Bucharest stock exchange listed companies. Therefore, we have considered the shareholdings of the following types of...

European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In...

The leasing it’s a form of financing through rent by the specialized financial companies in this operations, of some machines, equipments and some companies goods of the motivation to resort at this form of trade it’s in the specific of some operations that they achieve or in the fact that...

Starting from the concept of Corporate Social Responsibility (CSR), the purpose of this article is to highlight some of the particularities, at Small and Medium-sized Enterprises (SMEs) level, regarding: socially responsible behaviour and participation in actions related to CSR; type of CSR...