17 research outputs found

    Principles and rules for defining of common consolidated tax base in the European Union

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    The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative proposal in this regard. Until now has been accurately defined the principles of the system and identified a number of operating rules. In this paper we propose to render some specific instances that demonstrate how the "Common Consolidated Tax Base" can achieve the objectives set by the Commission.common consolidated tax base, principles, tax mechanism

    Disparities in the territorial structure of the Romanian Economy

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    National territory placement is not identical to the even placement because, natural resources and work power that have rational usage and are assured by the territorial placement, are not evenly distributed in the territory. The importance of territorial repartition of economy is indubitable, it being an essential component of economical policies along time. The territorial structure reflects the division of national economy by economic areas and regions, parts of the national territory. Initially, to the origin of the economic areas there were simple geographical areas, parts from the territory of a country different from others by specific geographical features.Restructure, reform, regional development, economic areas.

    Euro-dollar ratio of forces in the current stage of economic-financial crisis

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    Euro-dollar ratio of forces is not a simple confrontation on a monetary plan. This dispute has implications on many plans such as social, economic, global development plan, natural resources. Globalization amplifies this report and gives importance in setting a global economic leader. The pride and American economic supremacy might give the dollar power on the international economic market, power that is assured by the rich history of the dollar against the euro. The European currency is gaining ground, relying on the dislikes of two great powers for the US , Russia and China. This paper provides a review of the development of the euro-dollar ratio from the birth of euro until the emergence of the current manifestation of economic and financial crisis with its implications.currency rate, dollar, european currency


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    The aim of our paper is to depict the state of affairs in the Romanian tourist industry as well as to point out the necessary steps and the effective strategies in order to capitalize on the huge tourist potential of our country. The biggest problems thatcompetitiveness, analysis, ranking, investments, strategies

    La protection sociale dans l’Union Europeenne entre considerations sociales et contraintes economiques

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    Le travail a comme point de départ le problème des systèmes de protection sociale des états membres qui sont mis a dure épreuve dans le dernier décennie, comme conséquence des tendances démographiques mais aussi du niveau augmenté du chômage. Pour cette raison, dans ce travail sont analysées les modalités de financement de la protection sociale dans les états membres de l’Union Européenne et sont relevés les risques induits par les dépenses vastes pour la protection sociale sous la forme du retardement du rythme de la croissance économique ayant des effets opposés sur les revenus et sur le niveau de la protection sociale. Par conséquence, le plus grand problème n’est pas la manière d’amasser la monnaie nécessaire pour la protection sociale de taxes ou contributions, mais la façon de soutenir un niveau adéquat de la croissance économique et d’augmenter le rythme de l’occupation. Dans la seconde partie du travail sont évaluées une série de modalités par lesquelles on peut assurer le remboursement du social dans les conditions des restrictions politiques et économiques, étant possible d’identifier deux aspects qui sont mis en discussion : la sélectivité croissante des prestations et la redéfinition de la structure des prélèvements.social protection, le financement, rentabilisation, les systèmes de protection sociale

    Destination Competitiviness: A Framework for Future Research

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    The paper envisages aspects concerning identification of the competitive advantage of a tourist destination from a double perspective: the critical contribution of the employees and the ICT impact on promoting and selling the destination. Research methodology includes ‘bottom to top’ analysis of the mentioned indicators. Thus, results include the eficientisation of tourist businesses and destinations due to both human element development and ICT technologies. Two essential basis of the competitive advantage are isolated: differentiation and cost advantage. ICT creates a series of new working types through new applications and its use in management and distribution of key functions such as yield