Credit card fraud is the misuse of a credit card to make purchases without authorization or counterfeiting a credit card. Credit cards are the most often used electronic payment instrument. Types of credit card fraud are: online credit card fraud, advance payments, stolen card numbers, shave and...

This study aims to develop a quantitative method of choosing an optimal strategy for designing social assistance programs which take into account the efficiency of each program and its risks. The study starts from the balance achieved at the level of an individual between resources his needs,...

The government program for 2013-2016 provides, as one of the main lines of action, the development of social services while reducing the volume of direct financial benefits granted and the development of a system based on the use of social vouchers. The present study is the corollary of a model...

Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of tax administration. Because of the...

Increased social spending is in connection with growth procyclical reverse. The conjugation effect of increased spending on social assistance with other measures related to tax adjustments may be offset by grant schemes of social assistance benefits compensatory role. The main purpose of this...

The article looks into the performance issues, and the cost – benefit approach on audits, viewed in a broader sense (project management) but also analyses the limits of this approach, that can provide a quantitative dimension to the surplus value. With this purpose, the quantitative analysis...