Similar Search Results

The tax incidence on the revenues of Romanian crop farms

Izvoranu, Anca-Marina; Kruzslicika, Mihaela; Toma, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 113-118). 2019

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal...

Persistent link: https://www.econbiz.de/10012212724

How Serious is Tax Evasion? A Survey of Romanian Opinion

McGee, Robert W.; Achim, Monica Violeta; Muresan, … - 2023

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....

Persistent link: https://www.econbiz.de/10014353447

The Ethics of Tax Evasion : A Survey of Romanian Business Students and Faculty

McGee, Robert W. - 2006

This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a survey taken of Romanian business students and faculty

Persistent link: https://www.econbiz.de/10014062136

The Effect of Ownership and Competitive Pressure on Firm Performance in Transition Countries, Micro Evidence from Bulgaria, Romania and Poland

Estrin, Saul; Konings, Jozef; Zolkiewski, Zbigniew; … - 2001

This paper uses a unique representative firm level data set to analyse the effect of domestic and international competitive pressure and ownership changes in three emerging economies, Bulgaria Poland and Romania. Our main findings can be summarized as follows: Domestic competitive pressure,...

Persistent link: https://www.econbiz.de/10014125656

The Effect of Ownership and Competitive Pressure on Firm Performance in Transition Countries : Micro Evidence from Bulgaria, Romania and Poland

Konings, Jozef; Estrin, Saul; Zolkiewski, Zbigniew; … - 2002

Persistent link: https://www.econbiz.de/10014118279

The Impact of Trust (IN) and Power of the Authorities on Tax Compliance in the Case of Romania

Surugiu, Marius; Mazilescu, Raluca - 2021

Tax compliance is important for governments, for the proper functioning of the tax authority, having an impact on the level of the budget revenue. In this paper, the influence of trust (in) and power of the authorities on tax compliance is analysed, using data for Romania during 2007-2017...

Persistent link: https://www.econbiz.de/10013242990

Compliance with age limits for the sales of alcoholic beverages in Romania. Designing and evaluating a three year campaign (English version)

HOOF, Joris J. VAN; REIJLINK, Lian M. J.; DALEN, Wim E. VAN - In: Revista de cercetare si interventie sociala 36 (2012) March, pp. 44-53

The availability of alcohol in general is the most important predictor of alcohol consumption and alcohol abuse in … adolescents. Alcohol availability can divided into economic (alcohol prices and discounts), physical (number of alcohol outlets …, opening hours), legal (age limits on drinking and purchasing alcohol) and social availability (at home availability, parental …

Persistent link: https://www.econbiz.de/10010587692

Adolescent Alcohol Consumption in Romania: A Blueprint for Measuring Alcohol (mis)Use (English version)

HOOF, Joris J. van; MOLL, Marit - In: Revista de cercetare si interventie sociala 37 (2012) June, pp. 77-90

In order to address the issues of adolescent alcohol (mis)use in Romanian cities and to develop local alcohol … prevention policies comprised of interventions aimed at reducing alcohol consumption and alcohol related problems, information on … the prevalence of alcohol use and relevant related topics is needed. This approach was pre-tested in the city of Pitesti …

Persistent link: https://www.econbiz.de/10010592843

The impact of the flat tax reform on inequality : the case of Romania

Voinea, Liviu; Mihăescu, Flaviu - In: Romanian journal of economic forecasting 12 (2009) 4, pp. 19-41

Persistent link: https://www.econbiz.de/10003941427

Income taxation and equity : new dominance criteria and an application to Romania

Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - 2014

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...

Persistent link: https://www.econbiz.de/10010438896

1
2
3
4
5
6
7
8
Next
Last