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APPROACHES TO THE EVOLUTION OF THE SOCIAL CONTEXT THROUGH THE LENS OF THE SOCIAL INSURANCE BUDGET EFFORT IN ROMANIA. REALITIES AND PERSPECTIVES [PDF]
Journal of Social Sciences, 2022 The social context in Romania is determined by the issue of the degree of social security, through the budgetary effort in a context of rising inflation and elements of geopolitical instability manifested by recession and social insecurity, especially ...
SORICI (ZLATI), Monica-Laura +2 more
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The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
CECCAR Business Review, 2021 The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology.
Lucian CERNUȘCA
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Limitations of social prescribing to help prevent isolation and loneliness
Japan Architectural Review, 2023 In this study, a web‐based questionnaire was sent to residents of the Kinki region in the westside of Japan (N = 1053), and a multinomial logit analysis was conducted according to their isolation and loneliness status to examine social prescriptions that
Takayuki Uchihira, Kazunori Nakajima
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Comparative analysis of the tax wedge in Croatia and Slovenia from 2005 to 2020
Ekonomski Vjesnik, 2023 Purpose: Personal income tax (PIT) and social security contributions (SSC) play a significant role in tax systems. Since both of them affect employers and employees, it is important to analyse the labour costs paid by the employer (gross wage) and the ...
Sandra Krtalić, Paula Peruško
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Cerebellar Contribution to Social Cognition [PDF]
The Cerebellum, 2015 Emotion attribution (EA) from faces is key to social cognition, and deficits in perception of emotions from faces underlie neuropsychiatric disorders in which cerebellar pathology is reported. Here, we test the hypothesis that the cerebellum contributes to social cognition through EA from faces.
Franziska, Hoche +4 more
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Taxation of Activities in the IT Field
CECCAR Business Review, 2023 The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applied ...
Lucian CERNUȘCA
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Cluster analysis of tax indicators in Europien countries
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2022 Global trends indicate that at the current stage of European countries’ integration, the processes of unification of taxation and tax administration, and the convergence and harmonization of tax systems are taking place.
T. Merkulova, O. Nikolaeva
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Contribution in Social Insurance
Financial Law Review, 2023 The article deals with financial law institutions from the space of public tributes. The author subjects the institutions of social security contribution, tax and fee to a legal analysis. He also examines the views of representatives of the doctrine of financial law by making a dogmatic analysis concerning these three types of tributes. It presents the
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Dependence of property incomes and social contributions as indicators of agro-budgetary policy management [PDF]
Ekonomika Poljoprivrede (1979), 2019 Agro-budget policy is the basic lever of modern fiscal theory. For this reason, it is scientifically challenging for all market economies, but also for countries in transition.
Pantić Nemanja +4 more
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The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
CECCAR Business Review, 2020 This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights.
Bogdan Cosmin GOMOI
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