The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

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...

The paper explores the relation between emitted CO2 in the atmosphere, asset expenditure, produced energy from renewables and energy consumption. ARDL model was developed on the basis of data for Bulgaria (2000 – 2018). As a whole the increase in asset expenditures leads to increase in emitted...

Collaborative economy (CE) is the marketplace where individuals trade goods and services. With disruptive innovations as a key factor, CE has is reformulated strategies and methods of traditional global commerce and created new opportunities. Tourism and hospitality are the industries in which...