Leasing is an effective method of using agricultural land in Romania? This paper will answer this question, it will analyze the impact assessment produced by leasing land, the benefit to the farmer concerned. Take into account the causes of the lease, such as inability plot work, the health of...

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...

High-performance agriculture cannot be done in the absence of modern agricultural holdings, altogether holdings with a legal entity based on private property lands or those on lease, conceded or rented, which meet the agrotechnical request fit for each holding type. In this regard, the General...