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...

The paper deals with the brain drain phenomenon (rational minds migration), displayed inside the European Union, in close correlation with European tax competition. Speciality literature from the countries of the European Union deals with great responsibility the migration process of the...

Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are...

The European integration process becomes more and more a reality for the Central and Eastern European countries. Thus, on the 1st of May 2004, ten other States became members of the EU, eight of them being from the Central and Eastern Europe. At 1 January 2007, now we know certainly, the...

Within the insurance process, the person who insures as well as the person who wishes to buy an insurance policy must control well enough the communication techniques. In deed, the insurance is grounded on communication. Various scientific researches showed that most people involved in a...

The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and...

Concern for risks that stifle investment and contribute to vulnerability of the rural poor is a driving force behind various types of agricultural insurance. Insuring small-scale farmers against crop losses to adverse weather or other hazards has attracted public sector involvement in the...

Policies or institutions (built into an economic system) that automatically tend to dampen economic cycle fluctuations in income, employment, etc., without direct government intervention. For example, in boom times, progressive income tax automatically reduces money supply as incomes and...

In the public sector, efficiency is measured by the degree of serving the citizen, which becomes ”the clients” of the institution. This article aims to examine the limits of efficiency indicators. Even if efficiency in the public sector is an indicator that serves to the measurement the...