An important objective for the national authorities of States Member of the European Union is to stimulate the activities of research and implementation of research results to increase economic competitiveness. Since joining the European Union, Romania started the National Plan for...

Increasing research and development activities, especially in the private sector, it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public...

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...

A part of the empirical literature seems to support the view that international differences in corporate taxation are important determinants of FDI location, while another part argue that FDI are attracted by the business environment, without taking into consideration any directly or indirectly...

We focus the present study on cash payments made through fiduciary money (banknotes and coins), without elements of extraneity such as scriptural money or payment instruments, in order to try to configure the legal elements that fall within it, as well as the roots and economical reasoning of...

Taxation, by its nature, is closely linked to the economy and economic system. Everyday the economic entities experience the influences of fiscality and state over the course of their current activities through fiscal regulations because they can not ignore their role of contributor to the...

The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions, makes its presence felt strongly and continuously through a number of laws, decrees, regulations, orders, circulars issued, published, repealed wholly or partially,...

The paper try to examine the sustainable long term growth problem in Europe. Economic growth is fragile in many countries members of U.E. In the context of public austerity, the ageing populations, the lagging productivity in the service sectors (in line with the United States) and the...

The importance of scientific and/or technological parks, as well as their anchoring in solving regional problems, comes from the emphasis on their regional dimension, on the practical application of the research, development, innovation policy. Although scientific and technological parks are a...

In the R&D policy making framework, synthetic innovation indicators were proved to be useful tools in identifying performance issues and general trends. This paper aims at providing empirical evidence on the recent trends in Romanian innovation capacity in an international context, based on the...