The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made...

The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative...

It is known that the world economy provides the entrepreneurs a wide range of functional integration in foreign trade systems, but these commercial transactions are subject to common rules established and uniformly applied throughout the world. In the context of the importance of time or place...

Analyses realized on markets showed in time that these are not amorphous masses of buyers but are formed of different divisions that we can often find under the name of market segments. Market can be divided in more segments of request composed of buyers, instinctively in the search of the same...

The current research represents the valorization of the dissemination the design framework of an interdisciplinary area of research, validated through SPAS European FP6 project and a national BIOSIG- PN2 and has as objective to channel communication on target market, through personalized...

Romania can not overcome the financial crisis without business growth, without finding opportunities for economic development and without attracting investment into the country. Successful managers find ways to overcome situations of uncertainty. The purpose of this paper is to determine the...

The aim of this paper is to analyse the influence of the economic growth process on the Romanian employment, in the 1990-2010 period. The results of this study highlight, on the one hand, the existence of a negative employment intensity in Romania (expressed by the employment elasticity of...

The need to establish international accounting standards with regards to financial instruments is due to their spectacular evolution on global financial markets, which took place over the last couple of decades. Thus, the accounting practices used for financial instruments have been...

This paper presents the first results of a research project which has the aims to identify the problems appearing during the preparation of mergers in compliance with valid Czech regulations and to analyze economic causes and consequences of mergers. At the first stage it was necessary to...

Solid corporate governance of the financial institutions is of a vital concern not only to the institutions themselves but also for the entire financial system. After four years of financial turbulences, the issue of corporate governance is more important than never especially for financial...