Public finances from everywhere have followed along the centuries, as it was natural, some periods when they had to accommodate to the needs resulted from the economic and social life. Their mission was not at all a simple one. To conceive the taxes and rates (dues) system, to ensure a...

This paper explores the integration of artificial intelligence (AI) in businesses, focusing on the utility of chatbots for sustainability report analysis. Using ChatGPT technology via the Chat-based platform, we developed a personalised chatbot to extract data from sustainability reports, with...

The paper intends to analyse a model of decentralization specific to Continental Europe, which shows that a transfer of responsibility to the local authorities has not always been appropriately followed by a transfer of resource, the consequence being the appearance of budgetary imbalances at...

The paper’s objective is to present the affordability and the fiscal pressure, essential indicators, in our opinion, in capitalising every local community’s fiscal policies, specific to the natural person and legal person tax payers. Therefore, these indicators must be considered when...

The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within the financial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis for the future projections of the expenditure of local...

The paper intends to present the manner in which the public services diagnosis is made, taking into consideration the complexity of its making. The making of the public services’ diagnosis is determined on one hand by the number and diversity of public services ensured by the local...

Auctions purchases represent an effective mechanism for public authorities, designed to provide the buyer (public authority), products and services with a convenient time to complete the transaction and the option to set a minimum price. In this paper we will study the problem of the optimal...

Central and Eastern Europe economic environments witness some changes that took place in the competitive environment, but also within the economic systems, as a consequence of the structural changes that took place especially after 1989, considered to be a decisive year for the economies from...