The multitude of duties which the fiscal regulations impose on the tax payers, as well as the burden of these duties have always stimulated tax payer’s ingeniousness to invent solutions to elude the fiscal duties. Tax evasion is the logic result of the faults and inadvertencies of an imperfect...

Fiscality is a historic result of the social, politic and economic environment in a particular state. At the same time, the state of development of a country depends largely on the history of the fiscal system in that country, of the way in which it is conceived and it works. The formation of...

The main effects of the economic crisis on the SMEs are a more difficult financing (the low accessibility of credits "smothers" viable businesses); lower exports; lower domestic demand; financial blockage created by the state, on the one hand, by the duties towards the private sector, and by...

The difficult period which Romania crosses as of 2008 determined the public authorities to adopt new fiscal measures with the purpose, among other, to collect more revenue to the state budget. However, these regulations (mainly those concerning the lump sum tax and the minimal tax) had a strong...

In 1981, Robert Hall and Alvin Rabushka were formulating in the Wall Street Journal, in a paternalist manner, the contemporary argument in favour of the flat rate tax. The main advantage of the flat tax is the simplicity of the fiscal system. Then, a lower taxation will stimulate saving, the...