This paper explores the potential of electronic invoice data to enhance the System of National Accounts (SNA) and facilitate a Real-Time Economy (RTE). The rise of data science and advancements in information and communication technologies have increased the use of big data in economic...

ResumenCon este artículo se pretende describir las ventajas y novedades de la Ley 1231 de 2008 y su contribución al Derecho Mercantil Colombiano al unificar todas las facturas de venta por operaciones hechas a crédito y darles la calidad de título valor negociable ante las personas o...

Under the conditions of Romania’s accession to the European Union, the harmonisation of legislation of the national economy departments was necessary. Given the importance of fiscal legislation both with respect to the financial side of the fiscal field - of insurance of budgetary resources at...