Advanced Search Results For "Sorin Nicolae BORLEA"
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Considerations on tax systems among OECD countries
Publication Type: Academic Journal
Source(s): USV Annals of Economics and Public Administration, Vol 22, Iss 1(35), Pp 182-198 (2022)
Abstract: The functioning of modern states cannot be conceived without taxation. However, there are huge differences from one country to another in terms of the degree of taxation of the economy and the structure of taxes that bring revenues to the budgets of ...
CORRUPTION AND MONEY LAUNDERING - BASIC COMPONENTS OF ECONOMIC AND FINANCIAL CRIME
Publication Type: Academic Journal
Source(s): Annals of the University of Oradea: Economic Science, Vol 30, Iss 2, Pp 219-228 (2021)
Abstract: Economic and financial crime is based on three main pillars, namely the underground economy, corruption and money laundering. Corruption seen as a central element of the phenomenon called economic and financial crime is likely to seriously distort the ...
Does technology matter for combating economic and financial crime? A panel data study
Publication Type: Academic Journal
Source(s): Technological and Economic Development of Economy, Vol 27, Iss 1, Pp 223-261 (2021)
Abstract: In this paper we analyze the influence of technology on the level of the economic and financial crime, using data for 185 countries over the 2012–2015 time period and controlling for many important variables. First, we find that on average, the size of...
The Impact of the Development of Society on Economic and Financial Crime. Case Study for European Union Member States
Publication Type: Academic Journal
Source(s): Risks, Vol 9, Iss 97, p 97 (2021)
Abstract: Economic and financial crime is closely related to the changes and the development of societies. In this paper, we question whether the types of economic and financial crimes change as the society develops or not. For our purpose, we use the sample of ...
CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND BUSINESS PERFORMANCES. A GLOBAL PERSPECTIVE
Publication Type: Academic Journal
Source(s): Economica, Vol 2, Iss 100, Pp 7-15 (2017)
Abstract: The aim of this paper is to investigate the effects of corporate governance quality and corporate social responsibility on business performances of the companies around the world countries. Using a cross-sectional sample covering 77 countries over ...
The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They 'Sand the Wheels' or 'Grease the Wheels'?
Publication Type: Academic Journal
Source(s): Sustainability, Vol 12, Iss 2, p 481 (2020)
Abstract: Having in mind the main debate “grease the wheels” vs. “sand the wheels”, the main objective of this study is to find the way in which corruption and shadow economy influence economic and sustainable development. A large cross-country database of 185 c...
Rethinking the shadow economy in terms of happiness. Evidence for the European Union Member States
Publication Type: Academic Journal
Source(s): Technological and Economic Development of Economy, Vol 24, Iss 1 (2018)
Abstract: This paper’s goal is to highlight how happiness affects the level of shadow economy, by using many control variables within different types of potentially determining factors of shadow economy. Another main contribution consists in the systematic compa...
UNDERGROUND ECONOMY - FAVORING FACTORS. THE STUDY OF THE PHENOMENON IN A EUROPEAN CONTEXT.
Publication Type: Academic Journal
Source(s): Annals of the University of Oradea, Economic Science Series. Jul2022, Vol. 31 Issue 1, p191-201. 11p.
Abstract: Continuing the study on the line of deepening the factors that favor and enhance the underground economy, we propose an analysis of how it manifests itself at national level, related to the European context, aiming to find effective solutions to reduce...
ANALYSIS OF THE SHORT–TERM FINANCIAL EQUILIBRIUM FOR ROMANIAN COMPANIES
Publication Type: Academic Journal
Source(s): Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 24, Iss 1, Pp 162-178 (2014)
Abstract: In this paper we analyzed the short-term financial equilibrium of the Romanian companies by using some indicators based on net working capital and current ratio. Our sample is computed by 64 big non-financial companies which are listed at Bucharest Sto...
THEORETICAL AND PRACTICAL APPROACHES REGARDING THE ADOPTION OF CORPORATE GOVERNANCE CODES
Publication Type: Academic Journal
Source(s): Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 23, Iss 3, Pp 30-41 (2013)
Abstract: In the European Union, the concept of corporate governance began to emerge more clearly after 1997, when most countries have however, voluntarily adopted corporate governance codes. The impulse of adopting these codes consists in the financial scandals...