In this paper the tax dodger phenomenon is approached from the perspective of the tax evasion identified as a consequence of the fiscal inspection activity.Based on the data referring to the level and dynamics of the tax dodger phenomenon have been made appreciations regarding the fiscal...

Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as...

In the period spanning from the December 1989 moment and January 2007, the taxation in our country was perceived by tax payers, physical and legal entities, as extremely burdening, thus justifying to a certain extent the reduced level of voluntary fiscal abeyance. To verify this statement, this...

This paper examines the impact of the monetary policy, perceptible through the variation of the interest rate, the exchange rate and the market value of shares, on the investment policy of the firm, most important being the interest rate and the market value of shares. Thus, the existent...

Minimizing volatility is an important objective stated by regulatory bodies and guvernments in our days. The high volatility of the international capital markets, and the narrowed capacity of handling this volatility, makes countries beneficiary of contagion and so vulnerable to shocks and...