The corporation activity represents a factor of major interest for the economies of all the States due to the economic and social effects that it generates. The conditions of tax nature have an influence on corporations’ investment localization decisions and capital flows so that the policy of...

In the contemporary period, more than ever, foreign investors seek to maximize the efficiency of their activities. In the race for the foreign direct investment attraction , Romania has many advantages that have propelled it on top in 2004-2008. Analysis of economic and financial performances of...

The European public procurement system has a major role in ensuring the efficient spending of the public money and in promoting economic competitiveness. The legislative bases of the system are represented by harmonized European regulations, which aim to facilitate the application of the...

The current concerns related to the stimulation of the activities of social enterprises are connected with the current economic and social challenges, faced by the EU member countries. This paper presents the evolution of the social indicators developed at the level of the European Union,...

This paper aims to provide an analytical framework for decentralization of health services in Romania. Decentralization, intended as a measure to increase quality of health services provided to the population, and to a better functioning of these some health units far not led to the expected...

The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. Reduction...

Like all the other tax revenues, corporate taxes accomplish both a financial and an economic role. The financial role of these taxes is expressed in the fact that they represent a means of forming the state’s income. The taxes economic role is concretized in the fact that, by their dimension,...

The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative proposal in this regard. Until now has been...

The information system shall represent the support of the put on and of the simplification of rules and administrative procedures in order to ensure a broad and non-discriminatory public access to public services and also to reduce tariffs for these services, along with the operating costs and...

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on...