The harmonization of advance tax rulings systems in European Union member states - Why?

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.harmonization, tax rulings, analysis

Means to combat tax evasion in the European Union

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be in conformity with Community law, in particular with the Treaty on freedom of movement.tax evasion, EU legislation, European Court of Justice

Combating tax evasion: between goals and achievements

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful for decoding the concept and its architecture, and on the other hand, it must be synthetic, in order to capture the essential characteristics and the mechanism of the concept. For us, in our approach we tried to integrate the concept in the concept "fiscal phenomenon" and to direct our effort to decipher the steps traveled in combating tax evasion in Romania.tax evasion, market economy, public finances

Romanian economy evolution's risks in conditions of U.S. housing and real estate market crisis

Until present, Romanian real estate market doesn’t affect much by U.S. housing and financial crisis. Though, considering the ongoing globalization process Romania simply can not avoid risks coming from the interaction of its own economy with the other ones. More or less, sooner or later, the global credit crunch will affect our country's economy. Our government, through its fiscal policies and BNR, through its monetary policy just simply can not avoid the impact of an international crisis on the Romanian economy. But some of such bad effect could be, at least, diminished by coherent fiscal policies and flexible monetary policies the way that the rest of the economy (not housing related) to remain in quite good shape.mortgage crisis, real estate market, banking system, monetary policy

The Analysis of the Real Convergence of the Countries from Central and Eastern Europe

This thesis treats extremely present aspects regarding the evolutions of the emerging economies within the new member states of the European Union insisting on the analysis of the convergence process from a real perspective. Beside the achievement of a monetary union, one of the fundamental objectives of the European Union is represented by the reducing of the disparities regarding the level of development among the member states. One of the ways of appreciating the reduction of the disparities between the economies involve a reduction of the gap as far as the GDP level/inhabitant is concerned or in other words, a real convergence. A series of statistic data are analysed in order to point out the extent to which the central ad East-European states have managed to reduce the gap in report to the developed member states of the EMU, using indicators for the appreciation of the real convergence: the GDP per inhabitant, the monthly average salary, the poverty rate, the contribution of the main sectors of the economy in the formation of the GDP and the unemployment rate. From the analysis of the statistic data one can observe that the highest degree of real convergence is held by Slovenia, which distanced a lot from the other EEC states, followed by the Czech Republic. Regarding from the point of view of the evolution of the EEC countries during the entire analysed period, based on the dynamics of the indicators and of the speed of catching up the gaps we can also notice the performance of the Baltic countries. Unfortunately, Romania and Bulgaria are way behind the other EEC countries