Countries in transition are faced with lack of experience in terms of analytical techniques to time-series (seasonal adjustment for example), and in most cases the series are not long enough to allow a cyclical analysis. Romania is presently in a period of transition in all aspects of social,...

Romania is presently in a period of transition in all aspects of social, economic and political. In this situation and undergo a permanent transformation law and taxation is an endless string of mysteries and dilemmas, sometimes difficult to solve, the effects of which are able to produce...