Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is...

It should be understood that we should first of all “join” ourselves by the reconstruction and reshaping of our own system of values and only after that wish to join the united Europe. Is useful to point out that the present day Europe is not that of the Treaty of Rome, but that of the...

In a society of free people, obviously, it cannot be proceeded in the same mode, and as result, the economising must be rewarded through the possibility of obtaining expendable goods, destined for later use, or capital goods, destined for productive use. In liberty conditions, there does not...

Entry of commercial enterprises play an important role by maintaining active competition for existing businesses and development of innovation and long-term growth. Rules and regulations often restrict the entry have only a negative effect on competition. Moreover there are numerous papers...

In terms of market economies increasingly complex competitive environment reflects a prerequisite in ensuring transparent competition. This paper proposes an overview of the main meanings and characteristics of the competition, from a perspective of a viable and stable economic environment....

In Romania, after a careful study of the saving process and the analysis of the determinant factors, it could be highlighted a number of ways of population savings. Because the permanent correlation of income and expenditure by business entities is not part of the economic and social reality,...

In a limited way of approaching the term "market" is defined as a certain geographic place, a physical point where, at certain hours and certain days, buyers and sellers meet in order to buy and sell goods. For example, tourism has become one of the major international trade categories. Over...

Considering the current particular economic situation but also the community regulations developed by the EU Commission to diminish the crisis effects, we believe that local institutions should still take into consideration measures to encourage investments and creating work places by supporting...

The low values of public finances, due to the low level of collecting revenues, the high level of tax evasion and the low level of accessing European funds, makes the executive power to make frequent and unpredictable changes to the tax system, designed to streamline it in order to collect...