This paper cites statistics published by the World Economic Forum and concludes that there is no infrastructure crisis in the United States. Out of 137 countries included in the study, the United States ranked 10th in terms of infrastructure, which places it firmly in the top 8 percent in terms...

Economic crisis in Romania fully installed by the end of 2008, resulted in dramatic decreases among companies of significant adjustment costs and budgets. In an attempt to keep business afloat, companies are looking for effective solutions ranging from cash flow monitoring, renegotiating...

This paper is a follow-up to a study that ranked California last in terms of business friendliness. The present paper provides some reasons why the per capita GDP in California is going up even though thousands of business are leaving the state because of its high taxes and burdensome regulations

By analyzing the components of the underground economy matrix, we can say that its financial support is "money laundering" a comprehensive, dynamic phenomenon which lies in the desire of criminals to hide practiced illegal activities behind their sources of income, in order to allow a normal...

According to financial analyzes conducted by the facilitated institutions, tax evasion is the main component of the underground economy matrix and one of the major crimes which generates "dirty money". The assessment of tax evasion is quite difficult. We may, in fact, talk about estimating the...

According to financial analysis conducted by the authorities, working without legal papers or "in black" is one of the main components of the underground economy matrix and one of the main crimes generating "dirty money". The most common manifestation of the "black" employment refers to under...

This paper briefly discusses the three views that have emerged over the centuries on the ethics of tax evasion, then summarizes the results of several opinion surveys that were conducted on the topic. The paper concludes with a discussion of how these study results may be used in the classroom

Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements...

This paper presents a brief overview of Armenia's public finance system and compares it to the public finance systems of 160 other countries and to the public finance systems of the other 14 former Soviet republics. Fiscal burden is discussed as a factor that affects foreign investment

Countries that are moving from central planning to a market economy face unique problems in many areas, including taxation and public finance. The methods of collecting the revenue needed to fund government services were much different under a socialist system. Shifting to a market system...