It is possible an end of globalization? Is this the way to the end of globalization? It is difficult to predict. What is certain is that, at least in highly developed capitalist societies one or more new forms of capitalism tend to be born and to assert its right to exist. Therefore the 2008...

The goal of this article is to analyze the advantages and disadvantages of adopting a unique European currency. Also, we aim at revising the new question marks raised by the current economic and financial context towards the sustainability of the Euro zone. The conclusion is that, although some...

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,...

Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent, its use or not, being an internal option, personal to each taxpayer, which is related to his...

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful...

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be...

Currents of thought about the genesis and evolution of the optimal monetary area should be evaluated, in our opinion, by specifically employing a progressive approach. Such a vision comprises the authors' attempts to answer the question: is the European Monetary Union such an area?

Europeans transition from "single currency" proved to be a major challenge for each experiment, for others a complex exercise which, ultimately, should be completed with success. The authors of this paper consider the European monetary integration as a transition from a state of...

Visions and assessments, both optimistic and pessimistic on the evolution of the euro and the euro area continued to be expressed since its genesis. They come from independent persons, valued for quality expertise to date. The durability will be trying to express their considerations.

The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations...