Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the...

Important indicator, used in performance analysis, value added expresses enterprise’s contribution to national gross domestic product. The value added through economic activity developed by enterprise should assure the remuneration of all its life participants:employees, investors, state and...

This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The...

The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to approaches of patrimonial, economic or...

Research Question: Which chemical companies from CEE countries are pioneers in both disclosing SDGs achievements and progressing in fulfilling self-imposed targets? Motivation: Revealing SDGs is unfruitful if it is not supported by relevant indicators to highlight progress against targets (EY, 2017;...

Research Question - This paper aims to analyse the impact of reported greenhouse gas (GHG) emissions on financial performance of companies operating in the chemical industry from Central-Eastern Europe over the period 2015-2019. Motivation - Currently, the climate change and global warming have...

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

This paper analyzes the testing and self-testing process for the Computer Aided Education System (CAES) SuperTest, used at the Academy of Economic Studies of Chisinau, Moldova and recently implemented at the University of Bacau, Romania. We discuss here the future of this software, from the...

This paper analyzes the testing and self-testing processes for the Computer Aided Education System (CAES) SuperTest Package [14], used at the Academy of Economic Studies of Chisinau, Moldova and recently implemented at the University of Bacau, Romania and Ciprian Porumbescu College, Chisinau. We...

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...