The aim of paper is to investigate the impact of major religions of the world on collected tax revenues, using a panel-mode approach, with 123 countries, for the period 1996-2010. The paper extends the literature in the field showing how different types of religion influence the level of tax...

The paper explores the effects of shadow economy on tax revenues, in the case of several African countries, based on a panel-model approach. The data-set covers the period 1999-2007. The main results reveal that the shadow economy has a significant and negative impact on tax revenues. In other...

The paper investigates and tests the hypothesis that the intelligent and educated people are honest taxpayer citizens. In order to validate this hypothesis, the empirical part follows a cross-sectional approach, with OLS and robust estimations, across 55 countries. Considering the IQ as main...

The paper investigates the effects of clime conditions on collected tax revenues, based on a panel-model approach. The data-set includes 123 countries and covers the period 1996-2010. The main results show that the assumed function is linear, the clime conditions heaving a significant impact on...

The economic growth is based on a complex set of determinants, inside which the “pure” economic variables plays an important but not unique role. The “soft” factors like information and social institutions, rules and behaviours, as well as the elements of the dominant cultural paradigm...

The fiscal policies in the contemporaneous economic systems heavy influence both the real and nominal sectors. These effects could be located at the primary distribution of the social resources as will as at level their redistribution one. The aims of this paper are: (1) to review the literature...

This paper is trying to establish, in Romania, at macroeconomic level, quantitative and qualitative, relations between gross domestic product and governmental and local revenues.

In the last years, the fiscal harmonization among the European Union members has become a pillar of economic integration and of fiscal and financial stability in the European area. The institutional changes, the semi-failure of the “old” Stability and Growth Pact as well as the recent waves...

The shadow economy is represented by the whole economic activities which are realized at the border of the criminal laws, social laws or fiscal laws or which are skipping (massive) from the inventory of national accounts. The paper is intended to quantify and analyze the impact of the shadow...

The human movements across borders, societies and cultures are not running in an “empty space”: the structural characteristics of the economic systems, the institutional architecture of societies, the cultural paradigm and the power relations between different social groups, define the...