In this paper, the authors present the methods of determining the company\'s financial standing, based on its financial reporting. Hence, in the debate are included concepts commonly used in financial literature and banking practice such as credit worthiness, credit rating and standing.

Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely important topic at any moment, but mostly when governments have to finance public goods with few tax money. In the light of these realities, governments have to find ways of providing public...

In this paper the authors show the possible causes of the world financial crisis. In this way is presented the start of the financial crisis, and the evolution of American economy, its huge defficit, the evolution of nemployment rate, the inflation rate,

In the paper the authors show the modalities of performance measurement in IT Romanian companies. Thus, the authors find out the relationships between ROE and ROA on the one hand and leverage and liquidity on the other hand. Also is presented some important values for these ratios as median...

The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than...

Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public goods. Nevertheless, the level of tax...