0000000000424823
AUTHOR
Liliana Barbu
The Impact of Mergers and Acquisitions and Sustainability on Company Performance in the Pharmaceutical Sector
The primary goal of this study was to determine the impact of mergers and acquisitions (M&
Issues on Financing Sources of Environmental Fund In Romania
Abstract Environmental taxation has been developing for decades and it started to gain its importance, especially with the European Union extending. The usage of taxes as a part of environmental policy has been known for some time in Romania and developments in this area continued year by year. The present paper explores the current system of environmental taxes in Romania. It highlights the importance of car pollution tax in financing Environmental Fund and the existence of many tax liabilities irrelevant as financial importance.
How Does the Romanian State Support the Increase of Energy Efficiency of Buildings by Using Public Funds?
Abstract The issue of improving the energy efficiency of buildings in Romania is one of interest, both for the state authorities and for the population. The general purpose is to encourage the production of thermal energy and domestic hot water through the use of renewable energy sources. This is part of the EU's long-term objective of decarbonising the existing and inefficient European real estate park. In order to start renovating the existing buildings on the national territory, considerable financial resources are needed which the owners should have. The Romanian state, through the Agency for Environmental Protection, comes to the support the interested persons by granting financial sup…
Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization
The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried out with the CiteSpace software on publications indexed by Web of Science (WoS) between 1975 and 2021. This document offers an actual bibliometric analysis of the current research climate in terms of optimal taxation, based on the following aspects: (1) descriptive characteristics of publication outputs (distribution by years, authors, countries, journals); (2) collaboration analysis of authors, institutions, and…