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pro vyhledávání: '"Mirela PĂUNESCU"'
Autor:
Mirela PĂUNESCU
Publikováno v:
CECCAR Business Review, Vol 5, Iss 4, Pp 36-47 (2024)
From 2022 onwards, a series of legislative changes announced the firm intention of the authorities to significantly reduce the number of micro-enterprises paying income tax. As the conditions for being a microenterprise, published in December 2023, s
Externí odkaz:
https://doaj.org/article/53068b1a94e045739129318d1d252f79
Publikováno v:
Journal of Business Economics and Management, Vol 24, Iss 1 (2023)
Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage
Externí odkaz:
https://doaj.org/article/39ef17c22682426bb59ec6d90d22ba2a
Publikováno v:
CECCAR Business Review, Vol 2, Iss 7, Pp 44-56 (2021)
The purpose of this article is to perform an analysis of budget revenues and expenditures in the context of the COVID-19 pandemic. The analysis shows that this pandemic will challenge the European economies, as they may face major imbalances in the c
Externí odkaz:
https://doaj.org/article/e2688133ed554272808b20c77704ad6c
Publikováno v:
CECCAR Business Review, Vol 2, Iss 4, Pp 57-62 (2021)
Those who benefit from income obtained through salaries owe a final monthly tax that is calculated and deducted at source by the income payers. In this article, we present aspects regarding exemptions from the payment of income tax according to the F
Externí odkaz:
https://doaj.org/article/7c682597797243e18ea9d58ee69e796d
Publikováno v:
CECCAR Business Review, Vol 2, Iss 3, Pp 15-23 (2021)
In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related
Externí odkaz:
https://doaj.org/article/a660804ec6764d31b84bdff3c7be4514
Publikováno v:
CECCAR Business Review, Vol 1, Iss 11, Pp 36-43 (2020)
Lately, the legislation has introduced more requirements regarding related party transactions. Thus, the most recent regulation on this matter is the Order of the President of the National Agency for Fiscal Administration No. 3281/2020, amending the
Externí odkaz:
https://doaj.org/article/44cd1ed0116a4f85850a04888deab384
Publikováno v:
CECCAR Business Review, Vol 1, Iss 9, Pp 11-24 (2020)
Romanian legislation does not include concrete regulations on the accounting treatment of cryptocurrencies. They are not recognized as currencies traded on a regulated market and cannot be categorized as “classic” currencies under the laws in thi
Externí odkaz:
https://doaj.org/article/bf1d99dac50a4417b6d3091fbb0fc166
Autor:
Mirela PĂUNESCU
Publikováno v:
CECCAR Business Review, Vol 1, Iss 6, Pp 3-12 (2020)
In the present article we are discussing the possibilities available for the employers in the coronavirus pandemic circumstances when their activity is restricted and they cannot (entirely) bear the employees related costs anymore. There are other po
Externí odkaz:
https://doaj.org/article/fa1b053006964349b6a4f834bdd483fb
Publikováno v:
CECCAR Business Review, Vol 1, Iss 5, Pp 13-23 (2020)
In Romania only certain entities can apply the International Financial Reporting Standards in current accounting. These include entities listed on a regulated market, credit institutions, insurance companies and certain state-owned companies. However
Externí odkaz:
https://doaj.org/article/06ef85559895494cb3ffe556434467cd
Autor:
Mirela PĂUNESCU
Publikováno v:
CECCAR Business Review, Vol 1, Iss 4, Pp 46-55 (2020)
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”. This article presents aspect
Externí odkaz:
https://doaj.org/article/d6a166796cf049cc9901032c92f8ddb3