The matter of uniqueness/ progress for revenues’ taxation of physical entities represents a fiscal policy problem. Therefore, the theoretic implicit considerations, along with the explicit ones formulated in the government Programme, must bear their analysis from the perspective of principles...

Conceptul de „calitate a vieţii” cuprinde cea mai importantă componentă a acesteia, aceea de „nivel de trai”. Asigurarea unui nivel de trai decent depinde de gradul de dezvoltare a societăţii cuantificat în PIB şi a modului de repartizare a acestuia. În ceea ce priveşte impactul...

The causal structure of the present financial and economic crisis leads us to a revisiting of the economic cyclicity, especially concerning the temporal dimension of the economic cycle. In this end, the authors analyze the nature of the above mentioned crisis, from some point of views. As a...

Dacă ne gândim la România, o ţară cu o administraţie dificilă, cu multiple proceduri birocratice inutile, cu o mare evaziune fiscală, nu putem să nu încercăm o comparaţie a celor două tipuri de impozitare a veniturilor, mai ales prin efectele pe care acestea le au asupra...

Estimările cu privire la deteriorările mediului ambiant şi implicaţiile acestora asupra PIB confirmă faptul că ele produc pagube economiilor, atât în ţările în curs de dezvoltare, cât şi în ţările industrializate. Refacerea mediului devine tot mai dificilă şi mai costisitoare,...

The economic process is a kind (that is, a species) of the general human action. In the paper is studied the logical possibility to define the “economic” attribute of the general human action, in an attempt to identify the sufficient conditions to have an economic process among the human...

The study is focused on identifying of the features of the concept of automatic fiscal stabilizers as well as on logic and economic assessment of them. The result of these steps is developing the definition of automatic fiscal stabilizer. Based on the definition, the sufficient predicates...

O imagine completă a impactului politicii fiscale trebuie să ia în considerare atât impozitele, taxele şi contribuţiile plătite , dar şi transferurile către populaţie. Auerbach, Gokhale şi Kotlikoff (1991) au dezvoltat „conturile generaţionale” pentru a măsura impactul fiscal al...

The paper is aimed at reviewing and analyzing the main concepts and phenomena that could be counted as generative factors for the sustainable financial source. In this context, the economic process, the economic resources and the economic environment are analyzed under the aspect of their...

The scarcity of raw material resources at the disposal of the Romanian society, the long crisis of the mining industry, as well as the need for attracting and supporting major foreign investments arouse the specialists' concern to define viable solutions for the sustainable development of the...