The tax on the non-residents incomes has become a more present issue, because the new economical and political conjuncture, and especially because of the European one, the foreign companies intending to invest more in Romania. Through Romania’s adhering to the European Union the volume of...

The article makes reference to the concept of taxation and of fiscal pressure, to its ways of manifestation on account of the level of organization where it is found, of the sphere of tax deductions, of the effective or predicted character. A comparative study on fiscal pressure has been...

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.

The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means...

After joining the European Union on 1 January 2007, Romania has entered into a complex process of integrating the tax system reform is well underway. The main goal is to remove inconsistencies of the previous reforms and reconciling the objectives of efficiency, effectiveness and fairness that...

El objetivo del documento es realizar un análisis descriptivo del mercado de los combustibles en el país, en particular de la gasolina y el ACPM, de la política de precios, los subsidios y los efectos inflacionarios de su desmonte parcial en 2004. De acuerdo al mercado internacional de...

Data Envelopment Analysis (DEA) has become an established tool in comparative analyses of efficiency strategies in both the public and the private sector. The aim of this paper is to present and apply a newly developed, adjusted DEA model – emerging from a blend of a Distance Friction...

In the early 1990´s it was expected that the property tax would play a significant role in the process of fiscal decentralization in the transition countries. Comparison of the development of legally granted and actually effected municipal autonomy regarding the property tax in the Czech...

The second generation fiscal federalism (SGFF) approach is used as a reference to analyze the political and fiscal institutional design of Bolivia’s decentralization model and its evolution. Subnational public finance data up to 2008 is used to verify that decentralization of expenditure was...

This paper uses panel data on bilateral FDI flows in the European Union to empirically analyze the impact of labor and corporate taxations on FDI decisions. While the effect of corporate taxes on FDI is well documented, the impact of labor taxes on FDI has been neglected. This is surprising...