General Considerations on Fiscal Evasion

Analysis of performance of any economy involves the measurement and correlation of three basic elements: the rate of economic growth, the rate of inflation and unemployment rate. When the rate of growth (rate of real GDP) is high, the production of goods and services is growing and therefore increasing the number of jobs, decrease unemployment and raise living standards. If the economy is in recession phase, increasing fiscal pressure to ensure the necessary budgetary funds triggers complex economic mechanisms. Rules more strictly is that those who are not able to operate in the normal economy to slide towards the underground economy, and this not because he wants to tax evasion, but because they simply cannot cope with new regulations. It is widely accepted in economic theory and practice the idea that reliability scale macroeconomic indicators of a country is affected by size of underground economy and the various tests made so far on this subject, focusing either on the social aspect or the economic or moral, or emphasizes the illegal or the edge of legality. This has led to various studies in this area do not provide comparable data or provide data to the contrary. Worldwide were put in place, however, some calculation methods provided that applied the same country and same period, the results are rarely consistent, sometimes even in fundamentally different

Determination of underground economy with Schneider model trend in Romania with analytical methods

Trend determination of underground economy with Schneider model in Romania with analytical methods requires least squares method. Comparing the results of the absolute deviations between empirical and theoretical values for the linear, curvilinear and modified exponential regression, will choose the best trend equation for the smallest variation. The best trend model for underground economy with Schneider model in Romania is modelled using curvilinear regression equation equation

Corruption – The Politic and Bureaucratic Shield of the Underground Economy

In a conditional manner, corruption is considered the specific behavior for the entity that represents the state and public authority of using public resources for personal profits. International institutions for corruption evaluation (the World Bank or Transparency International) generally qualify the phenomenon as “ the abuse of public power for private benefit”. Thus, corruption and underground economy create the condition for the development of group interests, that, thanks to their influence, do not subordinate the national legislation and control the political and economical national systems, giving a perspective on what is known in the professional literature as “state capture"

Evolution of taxation in Romania between 2001 – 2010

The general characteristic of modern economies is given by the rapid growth of the demand of financial resources as compared to the possibility of acquiring them. In periods of economic boom, when State levies allow the procurement of sufficient resources, the way of applying State conjuncture policies and its functions do not cause any debates. However, when the economy is in crisis and as the economic disequilibria carry along social difficulties, the need for financial resources can generate conflicts both between the adepts of different economic doctrines and in other environments as well (population and taxpayers included)

Cash Flow Analysis on the Example Cormans Ltd. Galati

Finding appropriate ways to use cash flows to achieve financial diagnosis is one of the hardest tasks for financial analysts. Literature stressed the advantages for financial diagnosis users, when using flow information, without offering as many practical ways to achieve it. In a market economy, the enterprise should be regarded as a system that runs through its relations with third parties (investors, creditors, budgeting, suppliers, etc...) relationships which materialize through estate flows. According as these flows take liquidity shape are interested both third parties (for reclaiming of amounts invested and gaining benefits or claiming of some claims), as well as the management unit, for only thus can the system work.cash-flow, IAS 7, functional balance

The Statistical Analysis of GDP, Tax Pressure and Tax Revenue with EViews 7 between 2000 – 2009

The general characteristic of modern economies is given by the rapid growth of the demand of financial resources as compared to the possibility of acquiring them. Fiscal pressure dataseries and tax revenues are used to determine descriptive indicators and to conduct statistical orgraphical estimation of econometric models. Evolution of the two variables analyzed: the tax burdenand tax revenue in the period 2001-2009 is presented using EViews 7

The Statistical Analysis of GDP, Tax Pressure and Tax Revenue with EViews 7 between 2000 – 2009

The general characteristic of modern economies is given by the rapid growth of thedemand of financial resources as compared to the possibility of acquiring them. Fiscal pressure dataseries and tax revenues are used to determine descriptive indicators and to conduct statistical orgraphical estimation of econometric models. Evolution of the two variables analyzed: the tax burdenand tax revenue in the period 2001-2009 is presented using EViews 7

Statistical analysis in territorial profile of the active and occupied population from the County Galati from 2007 – 2008

The principal causes of the occupied evolution and of the unemployment from the county Galati were: the general economic decline and the specific one of the county, the failure of macro-stabilization, the relatively low investments, low labor mobility in the territorial plan and professional, and the constraints determined by the international economic environment. The evolution of the labor resources in the county Galati was under the impact of demographic and social phenomena as they were: the acceleration of the fertility decline and maintaining the mortality to a high level, increase of the emigration, lowering the quality of the medical services and of health services, phenomena that have lead to the increase of the share of aged population of over 60 years

Evolution of taxation in Romania between 2001 – 2010

The general characteristic of modern economies is given by the rapid growth of the demand of financial resources as compared to the possibility of acquiring them. In periods of economic boom, when State levies allow the procurement of sufficient resources, the way of applying State conjuncture policies and its functions do not cause any debates. However, when the economy is in crisis and as the economic disequilibria carry along social difficulties, the need for financial resources can generate conflicts both between the adepts of different economic doctrines and in other environments as well (population and taxpayers included)

General Considerations on Fiscal Evasion

Analysis of performance of any economy involves the measurement and correlation of three basic elements: the rate of economic growth, the rate of inflation and unemployment rate. When the rate of growth (rate of real GDP) is high, the production of goods and services is growing and therefore increasing the number of jobs, decrease unemployment and raise living standards. If the economy is in recession phase, increasing fiscal pressure to ensure the necessary budgetary funds triggers complex economic mechanisms. Rules more strictly is that those who are not able to operate in the normal economy to slide towards the underground economy, and this not because he wants to tax evasion, but because they simply cannot cope with new regulations. It is widely accepted in economic theory and practice the idea that reliability scale macroeconomic indicators of a country is affected by size of underground economy and the various tests made so far on this subject, focusing either on the social aspect or the economic or moral, or emphasizes the illegal or the edge of legality. This has led to various studies in this area do not provide comparable data or provide data to the contrary. Worldwide were put in place, however, some calculation methods provided that applied the same country and same period, the results are rarely consistent, sometimes even in fundamentally different.economic growth, unemployment, inflation, underground economy, fiscal pressure