Positioning of universities on the different educational markets is critical for academic survival, role definition and status clarification on the present education markets. The latter are defined by the globalization of educational services, an increased number of players and their almost...

In this paper are presented the actions of Romanian banks in granting loans to both individuals and legal entities, taking into account credit conditions imposed by the Central Bank, by reducing the key of the interest rate to 3.75%. The actions carried to cheapening credit continued reduction...

This paper presents the advantages of micro-enterprises in Romania by introducing simplified European system of financial reporting, starting from January 1, 2015. With the change in the level of incomes obtained of microenterprises, including revenues coming from consulting and management, 94%...

This paper aims to emphasize the implications that the signing of the European Fiscal Pact will have on Romania. At the same time are also taken into account the estimates of the European commission concerning GDP and the negotiation of the structural deficit level. The advantages and the...

The value added tax (VAT) collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by...

This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, there was introduced, with effect from 01.01.2013, the payment of the value added tax (VAT) on...

Together with the Internet, e-business and the new economy era, in general, fundamental transformation of the social and economic structure take place. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations...

This paper presents an analysis done by the Fiscal Council, upon the request of the Ministry of Finance, on the State Budget Law for 2013, the report regarding macroeconomic situation in 2013, the draft law of state social insurance budget for 2013 and its afferent explanatory memorandum as well...

The value added tax (VAT) collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by...

Like any other human activity, without containing intentional elements, tourism, being a consumer of space and tourist resources, participates implicitly in the degradation and the pollution of the environment of the tourist potential, either through the direct pressure of the tourists on the...