This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and...

Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and...

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence...

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence...

The evolution of the legislative framework involves a permanent improvement of the previous measurements establishing, at the same time, certain “precise targets” upon which steps will be taken in conformity with the governing programs and strategies drawn up at the national level. In...

Countries in transition are faced with lack of experience in terms of analytical techniques to time-series (seasonal adjustment for example), and in most cases the series are not long enough to allow a cyclical analysis. Romania is presently in a period of transition in all aspects of social,...

Everyone, whether they be private individuals or companies, are potential tax payers to the state so long as they receive revenues within its territory, which is why they need to have solid financial knowledge. The multiple legislative transformation within the financial arena, brought about by...