PRINCIPLES AND PROCEDURES ON FISCAL

Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works. The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality in the tax to ensure an objective of fiscal policy.Fiscal science ,the principles of taxation, procedures,taxpayers,budgetary, revenues

REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY

The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.conciliation, the acount, underductible fiscaly expenses, tehniques.

LABOUR CRIMINAL LAW EVOLUTION IN ROMANIA

Labour Law is basically the labour contract’s law, and a specific work cannot be performed without respecting the safety norms. Labour Criminal Law is not recognized in every state by the scholars, further being established a border line between these two law fields (Germany, Japan). The European Union member states have shown reluctance towards inserting sanctions displaying punishment features in the Union laws. In various European countries, a new law discipline has emerged and developed in the doctrine - the Labour Criminal Law. Regarded as a genuine Criminal Law (sub) branch, similar with financial tax criminal law, environmental criminal law, it has developed mostly in the last two decades playing a crucial role in the relation between criminal law and social law The Labour Code, the Criminal Code and other Special Laws stipulate offenses regarding labour relationslabor criminal law, business criminality, Labor Code, Criminal Code

PUBLIC BUDGET AND TAXES

Modern methods of calculing the taxes suppose a permanent relation with tax-payers directly, at the pay-office, on the phone, electronically, relations which are developed by the fiscal organ that comes into contact with the payers giving up at its positibudget, the fiscality, modern methods the taxes

TAXES IN FRONT OF THE ECONOMIC DECLINE

Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.fiscal science, fiscal equity, fiscal politics

TAXES AND ECONOMIC GROWTH IN ROMANIA. A VAR APPROACH

The paper analyzes the relationship between taxes and economic growth in the case ofRomania in the period January 1999 - March 2010, using an unrestricted Vector AutoregressionModel (VAR) based on the rate of dynamic taxation’s level and the rate of dynamic economic growth.The relationship is questioned in both directions, namely with reference to the manner in which taxesaffect economic growth, but also in terms of the influence that economic growth exerts on taxes in thecase of Romania for the mentioned period. The results show that tax policy in Romania cannot be takento extremes, and should be very carefully implemented because a large amount of factors can influencethe resultstax, growth, VAR analysis, impulse functions, effects

THE EVOLUTION OF FISCAL INDICATORS IN THE LAST YEARSIN ROMANIA

Tax revenues are an important part of budget revenues, and their structure represent the mirror of government\'s fiscal policy. Also their level and structure reflects the evolution of the economy in general. The evolution of tax revenues has been influenced by the financial crisis of this period. The tax revenue structure in Romania is characterized by relatively high share of indirect taxes revenues in comparison with another European Union states, where the share of revenues from direct, indirect taxes and social contribution is relatively close. Government expenditure is vital for the economy especially if they are focused on productive areas. They are the engine of economic developments and plays an important role in raising the standard of living of population in a state. In the last years, the growth rate of public expenditure was higher than the trend of tax revenues increase. Sizing revenue and public expenditure is essential for achieving the budget balance target and to meet the criterion stipulated in the Stability and Growth Pact. According to the Pact, the budget deficit may not exceed 3% of GDP. This development asymmetric led to increased deficits in the last years. The high level of structural deficit has canceled an initiative to tax relaxation in this recession period. The need for fiscal consolidation has been paramount in the context of chronic deficit and difficulties faced in financing it. The opportune solution to finance the high public deficit and to achieve the objective of financial stability of the economy was contracting of public debt from International Monetary Fund. Other measures to reduce the deficit were the reduction of public expenditure and increasing tax revenues. We propose in this paper to analyze the evolution of fiscal indicators in comparison with the evolution of macroeconomic indicators to capture the reaction of taxpayers and economic environment at measures adopted.fiscal, tax, fiscal revenues, budget, financial crisis

Cultural Dimensions in the Romanian Management

The success or failure of a national economy is strongly influenced by a set of cultural traits rather than natural conditions or technological factors. Within the international literature there are some models that try to point out the main factors which shape a culture and thereby differentiate the cultures all over the world. Thus, the most known and used model is the Geert Hofstede's one, which is the standard tool used for describing the cultural impact on one economy. Our work tries to emphasize the main components of the Romanian culture. We used our own questionnaire in order to detect how the Romanian culture is positioned on the bases of the Geert Hofstede's cultural dimensions. We have found a very high level of power distance and a low rank of individualism and a medium rank of masculinity (rather masculinity than feminity); the uncertainty avoidance seems to be a high-middle one; as with the long-term orientation, things appear to reveal a moderate one.culture, organizational culture; Romanian culture; organizational behavior; Hofstede cultural dimensions; power distance; individualism; masculinity; uncertainty avoidance; long-term orientation.