Taking into account the actual economic situation of the world with numerous financial crisis, the insurance companies should control their financial stability in order to avoid the insolvency or even bankruptcy state. Thus, the insurers should find the adequate methods of substantiating the...

Taking into account the actual economic situation of the world with numerous financial crisis, the insurance companies should control their financial stability in order to avoid the insolvency or even bankruptcy state. Thus, the insurers should find the adequate methods of substantiating the...

The arrangements of the economic and fiscal reform as well as the operating economy influenced the evolution of the fiscal revenues within 1990-2004, in Romania. Against the background of the State's receding involvement on the economic and social level, a fall of public costs generating a fall...

This paper focused on the green taxes, great actuality issue in the contemporary world. As research method, the paper is based on economical theory of externalities, their presence making the company to take decisions with different social effects. Starting from social cost and private cost of...

The legal relationship is a patrimonial or non-patrimonial social relationship regulated by a rule of law. Any legal relationship is a social relationship, but not any social relationship is a legal relationship. The law maker has the power to select, of the multitude of human relationships,...

Purpose and need for study: Given the enormous need for financial resources of local communities, imposed by the growing and diverse needs of citizens, our study aims at a holistic analysis of the need to reform the property tax system in Romania, as the main source of tax revenue available to...

In the past, governments had more freedom in setting their taxes as the barriers to free movement of capital and people were high. The gradual process of globalization is lowering these barriers and results in rising capital flows and greater manpower mobility. Tax competition exists when...

The “theory of fiscal federalism” concerns the division of public-sector functions and finances in a logical way among multiple layers of government. An important aspect in analyzing the fiscal federalism is represented by a corresponding balance between the authority and the necessary...