We trace back Romania's development to a low-tax country among the Member States of the European Union by analyzing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...

In a framework characterized by a relatively high degree of institutionalization, such as that of the European Union, it became difficult to imagine that the problem of Green Public Procurement (GPP) could surpass it. The special importance of the GPP, due to its favorable effects on the...

In the current European context, member states have increasingly effective and efficient concerns in the field of sustainable waste management. To this effect, the European Commission has adopted a package of measures in order to stimulate Europe's transition to a circular economy, which first...

One of the main pillars of the European Green Pact is the "Farm to Fork" strategy. Launched in May 2020, this strategy aims to build sustainable agri-food production and distribution processes. The aim of this research is to estimate the impact of inorganic pesticide and fertiliser use on...

The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were compared to the data provided for 2017 by the tax...

Fiscal policy offers the Member States of the European Union, and in particular the countries that have adopted the common currency, an important tool in influencing economic activity and, we could say, the only one that remained available for the governments of these economies after the...