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Advanced Search Results For "Petre BREZEANU"

1 - 10 of 320 results for
 "Petre BREZEANU"
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THE EVOLUTION OF FISCAL PRESSURE IN DEVELOPED E.U. COUNTRIES AND ITS DETERMINANTS

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea: Economic Science, Vol 30, Iss 2, Pp 239-249 (2021)

Abstract: Since 1970, the intensity of implementing budgetary policies in the two categories of states, developed states, and emerging states, has been observed in Europe. These policies had the effect of increasing the levels of taxation, also called progressiv...

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THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea: Economic Science, Vol 30, Iss 2, Pp 250-259 (2021)

Abstract: VAT evasion reduces significantly the budget revenues and is often approximated by way of VAT Gap, which refers to the difference between the total VAT that should have been collected according to the applicable VAT Law (VTTL) and VAT actually collecte...

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The Impact of Corruption and Poverty on VAT Gap in Central and Eastern Europe

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 37-45 (2021)

Abstract: According to the recent statement (December 2021) of the EU Commissioner for Economic Affairs - Paolo Gentiloni ”Despite the positive trend registered in the last few years, the VAT Gap remains a major concern – particularly in view of the immense inve...

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The Flat Taxation and Economic Development. A Panel Data Analysis of EU Countries

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 109-124 (2021)

Abstract: The dilemma of the application and the implications of the types of taxation and the comparison between progressive versus flat tax systems has become a topic of great interest both in academic environment and at the level of the decision-makers. There...

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Theoretical Considerations on the Fiscal Space

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 136-141 (2021)

Abstract: This paper aims to capture the concept of fiscal space, which in principle denotes the amounts that governments can use to finance unforeseen or development expenditures without jeopardizing the country's fiscal sustainability, as well as the factors o...

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Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 20, Iss 22, Pp 34-43 (2020)

Abstract: With the intensity of the implementation of budgetary policy, there has been a tendency to increase the taxation of different areas since 1970 in most EU Member States. This upward trend in taxation, also called progressive taxation, has lasted for mor...

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The Lawsuits Romania Loses at European Court of Human Rights - Judicial Vulnerability, Fiscal Consequences

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 20, Iss 22, Pp 51-57 (2020)

Abstract: The lawsuits lost by Romania raise several questions. From a legal point of view, they prove that the application of legal provisions and the observance of fundamental rights in Romania often register slips, sanctioned by the EU institutions with attri...

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Fighting VAT Fraud through Administrative Tools in the European Union

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 20, Iss 22, Pp 90-101 (2020)

Abstract: Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders and the level of development of countries. Value added tax (VAT) is an increasingly important source of revenue for the European Union (EU) Member State...

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A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

Publication Type: Academic Journal

Source(s): Studies in Business and Economics, Vol 15, Iss 2, Pp 118-132 (2020)

Abstract: In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs ...

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A Literature Review on Fiscal Risks

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 21, Pp 107-111 (2019)

Abstract: The aim of this paper is to analyze several definitions of the concept of fiscal risk, in order to understand its macroeconomic impact. States that have ignored or dealt superficially with fiscal risks have registered increases in public debt or fiscal...

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