0000000000768286
AUTHOR
Carmen Comaniciu
General coordinates of the relationship between taxation and management
Any modern state is unthinkable without an efficient taxation, without a fiscal field which is perceived as a stimulating factor in the development of the nation. Taking into account that fiscal science has always had a negative perception among taxpayers, through this article we present some aspects of management methods and management techniques that can give essential elements for improving taxation. Using management as art, science and state of mind can strengthen the role that taxation plays in the regulation of economic mechanisms.
Coordinates of the Relationship Between Taxation and Competitiveness in the European Union
Through specialized studies and research, from the analysis of the specific fiscal indicators is demonstrated the role of taxation for growth and economic development. Since the progress and development of a country is closely related to the level of competitiveness, through this article we will identify the main coordinates of the relationship between taxation and competitiveness. Starting from the structure of the Global Competitiveness Index pillars we will identify the fiscal and budgetary components found directly or indirectly in the construction of the index. Without claiming an exhaustive approach, taking into account the specificity of the fiscal policy of the European Union, we wi…
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…
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 Emerging Market and Middle-Income Economies: Similarities and Differences Between Countries from Europe and Central Asia
The studies and the research from specialty literature demonstrate that a free-open policy and an efficient governance of the economy are the basic pillars for economic and social growth, taxation having an essential role in the life of any nation. A fiscal system based on horizontal and vertical equity, stability, predictability, and efficiency contributes significantly to the sustainability of public finances. Based on these considerations, through this article, we will highlight the main similarities and differences in the field of taxation at the level of countries that are included in the emerging market and middle-income economies category from Europe and Central Asia, to identify bes…
The perception of young people regarding the Romanian taxation
According to the principles of taxation, taxes should contribute to the development of the personality of each individual, to the overall development of the economy. In this framework, the elaboration and development of fiscal policy decisions must take into account the financial, economic and social implications, so that, taxation should be seen as a stimulating factor. Through this article, based on a selective research, we analysed how the younger generation perceives Romanian taxation, considering the level of fiscal education and confidence in fiscal institutions.
Possibilities of increasing the efficiency of using human resources in tourism
The paper starts from the roles of the human resources in the development of the tourist agencies’ activities (the role of stimulator, creator and coordinator factor of the activity) and has as a purpose to emphasize the essential problems of the human resources management in this kind of activity: creating a team work, its motivation and its creativity.
Considerations regarding the Romanian fiscal and budgetary reform in accordance with the E.U. requirements
The paper starts with the role of the Romanian fiscal and budgetary reform in the development and economical growth and has as purpose to emphasize the essential problems: the harmonization and fiscal coordination from the E.U. perspective; the Romanian fiscal and budgetary perspectives for period 2007-2009.
The specificity of functions and principles of fiscal management
The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions and principles.
Theoretical and Pragmatic Approaches of Undeclared Work in Romania
Abstract Undeclared work in Romania is a very widespread phenomenon. The published information about the employment relationship worries us, having regard to the damage recorded by undeclared work. For this reason, without claiming a comprehensive approach, through this article we try to give answer to questions such as: What is undeclared work and how it is manifested in Romania? What is the level of undeclared work in Romania? What are the main causes of undeclared work? What measures can be taken to prevent, detect and stop undeclared work? What is the experience of other countries to combat undeclared work?
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…
Integrated Administration of the Organizations Informational Resources
Organizations grow and develop continuosly and information volume grows in the same rythm, which makes from improvement or changing the old counting systems an imperative. More and more companies, instead of continuing to invest in small applications choose integrated informational solutions, which are adapted to the user’s daily needsfrom, all decisional levels. Although apparently profitable from the costs point of view, small applications assure only the simple economical solutions between clients, partners, furnisors, and employees. For high business volume companies, this kind of applications become useless in a short time, fact that involves extra sustained investitions