0000000000273000
AUTHOR
Liliana Bunescu
SOME CONSIDERATIONS ON THE RELATIONSHIP BETWEEN UNIVERSITY STRATEGIES AND FINANCIAL INDICATORS
A very important role in establishment and foundation the activities of a university is strategies and policies developed by management authorities. Through this article we identify the relationship between the components of university strategy and financial indicators, taking into account that financial projections are those that can affirm or overturn the objectives. In this respect, the article is structured in such a way that could provide answer to questions like: What kind of university strategy must be adopted to insure academic success? What is the premises development strategy, as requirements for success in university management? What financial indicators can influence the compone…
Tax Performance Assessment in Scandinavian Countries
Abstract The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instr…
ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…
Taxation in Romania – Some Positive Aspects
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
ISSUES ON FISCAL POLICY OBJECTIVES IN ROMANIA AFTER 2000
Financial policy differs from one country to another depending on the country's economic potential, the level of economic development, natural resources, national or international conditions, methods of managing the national economy, the interests of political parties and other factors. But, we should not overlook the fact that economic and financial experience of countries can provide models to be applied in other countries. In terms of financial policy, budgetary policy and fiscal policy are the most important. This paper aims to compare the objectives of fiscal policy in Romania during the last three programs of government in the period 2001-2012 and, under the Romanian fiscal responsibi…