The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...

The aim of the paper is to analyse the effects of some fiscal measures taken in the current economic context in Romania on the wealth of households. Specifically, we consider additional property taxation, 70% taxation of income without a justified source, and a correlation between a one-unit...

SMEs in Romania pass through a turning point. They “have acquired" a fragile stability that manifests differently, depending on the size and economic activity sector, or from one region to another. The situation that has been reached is caused, mainly, by entrepreneurs' fiscal obligations to...