Results 11 to 20 of about 570 (253)
COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION [PDF]
Challenges of the Knowledge Society, 2012 Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality.
MARIANA GURAU, MARIA ZENOVIA GRIGORE
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Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania [PDF]
Theoretical and Applied Economics, 2009 In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests:
Raluca Drãcea +2 more
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Features of VAT Accounting and Fiscality – History, Practices and Prospects [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2013 The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service.
Violeta ISAI, Riana Iren RADU
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Revista da Faculdade de Direito da Universidade Federal de Minas Gerais, 2013 O objeto deste estudo é o exame de algumas questões que permeiam o meio ambiente e as potencialidades da tributação direcionada à sua defesa, no qual o direito tributário passa a atuar comprometido com os anseios de equilíbrio ecológico dos cidadãos ...
Márcia do Amaral
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Fiscal Decentralization, Fiscal Rules and Fiscal Discipline [PDF]
Economics Letters, 2013 Fiscal decentralization (FD) and fiscal rules (FR) are institutional mechanisms that have been implemented in increasing number of countries by varying measures. This paper investigates empirically the effect of FR on the effectiveness of FD in achieving fiscal discipline.
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Fiscal shocks and fiscal risk management [PDF]
Journal of Monetary Economics, 2001 Abstract We use the returns on a set of international financial securities to identify exogenous shocks to the Canadian federal surplus. We find that a large portion of the variation in the surplus can be replicated by a linear combination of these returns and that the recent rise in debt resulted from adverse shocks and a delayed response by the ...
Huw Lloyd-Ellis, Xiaodong Zhu
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«E por muchas obras e ayudas que de vos he resçibido». El linaje García de la Rúa y Talavera de la Reina a mediados del siglo XV: ejemplo de ascenso social y político por servicio al señor de la villa. [PDF]
Historia. Instituciones. Documentos, 2014 The aim of this paper is to analyze the process of social and political climbing of the family of Talavera, Garcia de la Rua. The career of one of their members, Ruy Garcia, is an example of social promotion result of the service to a noble lineage, in ...
Alicia Lozano Castellanos
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Japan's fiscal policy and fiscal reconstruction [PDF]
International Economics and Economic Policy, 2005 This paper investigates the macroeconomic effects of fiscal policy and the fiscal reconstruction movement in Japan. We first summarize Japan's fiscal policy in recent years and discuss advantages and disadvantages of government deficits. Next, we investigate the macroeconomic effects of Japanese fiscal policy and evaluate the plausibility of non ...
Toshihiro Ihori, Atsushi Nakamoto
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IMF Working Papers, 2003 We study the smoothing impact of fiscal stabilizers (proxied by government expenditures or revenues) on business cycle volatility for a panel of EU countries in the period 1970-99. The results show that the business cycle volatility smoothing effect of fiscal stabilizers may revert at high levels.
Maria Antoinette Silgoner +2 more
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Taxation in Romania during transition
Studies and Scientific Researches: Economics Edition, 2010 Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling ...
Irina Bosie
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