Even though the actual Basel II Settlement has many advantages like: more transparent and detailed bank information, the rating systems, the internal models of evaluation for risks, the three pillars which represent a whole, an equitable bank competition,

The strategically investments decisions determine the structure of the company dues and directly influence their liquidation degree. The global analyze of the investment is very important to have in view and to achieve the major objective of company value

In this paper we will discuss about the implications of the corporate tax in the field of economical and social development. In the beginning we will present the results of the introduction of the new quota (16%) as budgetary receipts and after that we wi

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revisi

The most important sign of the times we are living is certainly the global economic crisis. Far from being an illusion, even though we cannot deny the true that she generates not a few illusions; it is a reality that cannot be denied. It – the crisis – ex

Budget policy for the funding and sometimes care about the public sector, certain actions and utilities on the private sector within limits set by the strategies, tactics and operational deciyiile promoted executive. Phenomenon budget includes both revenues and expenditure side edge contained in...

Fiscal evasion is mainly found within the underground economy, came to the specialists' attention within the 1960s, moment in which it took a great extent. The main cause which leads to activities within the underground economy is represented by the increase of direct taxes, which has the...

In a world that is in a permanent change, in which the interdependencies between the states are more and more obvious and the rivalry and the inequalities between the nations deepen, one of the main objectives of the actual era wishes to be the growth of the competitivity and innovation degree...

The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and also to induce efficiency regarding the...

The direct foreign investments are related to the real investments and represent an investments undertaking in an economical object or in a services activity, which functions on the territory of another country. The resources for the direct investments can materialize in material or un-material...