- 1. The Dual Impact of Romanian Migration to Italy: Economic Benefits and Social Integration Challenges
- (HEJ, Volume 12, Issue 2-2025)
- ... particularly in labor-intensive sectors such as construction, agriculture, and care services. Their contributions to taxation and social security, estimated at €4 billion in 2024, underscore their importance ...
- Created on 15 October 2025
- 2. Fiscal Strategies for the Development and Modernization of Industry
- (HEJ, Volume 12, Issue 1-2025-Supplement)
- ... economic growth and enhancing the competitiveness of the industrial sector. The study highlights the ways in which fiscal measures - such as tax incentives, exemptions, accelerated depreciation, and investment ...
- Created on 01 April 2025
- 3. Vol. 11, Issue 2, 2024 - Hyperion Economic Journal
- (HEJ, Volume 11, Issue 2-2024)
- ... Bejinariu, Alina Iuliana Tăbîrcă pp. 60-67 The Role of Taxation in Sustainable Development – Necessity and Limits Anca Cristea pp. 68-73 Teacher-Director Communication for Creating a ...
- Created on 30 March 2024
- 4. Theoretical Framework of Cost Accounting and Firm Performance
- (HEJ, Volume 11, Issue 1-2024)
- ... the foundation of cost accounting and its impact on firm performance, emphasizing the importance of financial information for planning, financial control and tax compliance. Emphasis is focused on environmental ...
- Created on 30 March 2024
- 5. The Consequences of Economic-Financial Crime on the Economy
- (HEJ, Volume 11, Issue 1-2024)
- ... It is a type of criminality that crosses cultural, social, linguistic and geographical boundaries, regardless of boundaries or rules. Tax Fraud and Evasion, Customs Fraud, Currency Trafficking, Drug Trafficking, ...
- Created on 30 March 2024
- 6. The Role of Taxation in Sustainable Development – Necessity and Limits
- (HEJ, Volume 11, Issue 2-2024)
- ... University of Bucharest, Romania; Pages: 68 : 73 Abstract: The involvement of taxation in sustainable development is a complex and increasingly important topic in the context of ...
- Created on 30 March 2024
- 7. Vol. 10, Issue 2, 2023 - Hyperion Economic Journal
- (HEJ, Volume 10, Issue 2-2023)
- ... Determinants of Tax Fraud and Tax Evasion Lia Pricope (Sabou), Sorin Nicolae Borlea pp. 45-53 Investment Trends in the Global, European and Romanian Economies in 2022 Suzana Popa ...
- Created on 11 September 2023
- 8. Socio-Demographic and Behavioral Determinants of Tax Fraud and Tax Evasion
- (HEJ, Volume 10, Issue 2-2023)
- ... Oradea, Faculty of Economics, Romania; Pages: 45 : 53 Abstract: The issue of tax fraud and tax evasion is complex. Aspects such as measuring these phenomena, methods of combating ...
- Created on 11 September 2023
- 9. Optimizing Internal Audit Process for Efficient of Main Activities in Local Administration
- (HEJ, Volume 10, Issue 2-2023)
- ... for taxpayers, ensuring that the public sector's systems of oversight, accountability, and control are operating as intended. The objective of the article is to examine and find ways and strategies to ...
- Created on 11 September 2023
- 10. Tax Optimisation
- (HEJ, Volume 9, Issue 2-2022)
- ... companies operating in several states fiscally optimise their business by “choosing and implementing the optimal (economic) solution (out of various possibilities)” . In some cases, tax optimisation takes ...
- Created on 30 September 2022
- 11. Vol. 9, Issue 2, 2022 - Hyperion Economic Journal
- (HEJ, Volume 9, Issue 2-2022)
- ... model approach Petru Nicolae pp. 27-34 Tax Optimisation Mariana Manea pp. 35-42 Using Project Management in the Implementation of Projects with Non-Reimbursement Funding Volodea ...
- Created on 04 July 2022
- 12. The efficiency of transport infrastructure projects in a sustainable development concept. The efficiency composite model approach
- (HEJ, Volume 9, Issue 2-2022)
- FULL TEXT Authors: Petru NICOLAE, Ec., PhD Student, Affiliation: SC Geostud SRL, Bucharest, School of Advanced Studies of the Romanian Academy, Romania; Pages: ...
- Created on 04 July 2022
- 13. Vol. 8, Issue 2, 2021 - Hyperion Economic Journal
- (HEJ, Volume 8, Issue 2-2021)
- ... Teodorescu, Elena - Raluca Prodan pp. 25-28 The Role of Public Institutions in Romania in the Management of Migration Ioan Puhace pp. 29-33 Digitalization of the Tax Administration ...
- Created on 10 July 2021
- 14. Digitalization of the Tax Administration and Combating Tax Evasion
- (HEJ, Volume 8, Issue 2-2021)
- ... Abstract: Romania is currently at the beginning of the road in implementing the digitalization of the tax administration and improving the efficiency of economic activity by combating tax evasion. ...
- Created on 10 July 2021
- 15. The Keynesian Theory and the Theory of Cycle of Money
- (HEJ, Volume 6, Issue 3-2018)
- FULL TEXT Authors: Constantinos Challoumis, PhD candidate, Affiliation: National Kapodistrian University of Athens, Greece. Pages: 3 : 8 Abstract: ...
- Created on 02 October 2018
- 16. Identifying the Existing Connections Between Tax Evasion and Corruption and Determining a Functional Link Between the Two Phenomena
- (HEJ, Volume 6, Issue 1-2018)
- ... priority in legal matters, preferential position in problem solving, and end to brokering in obtaining licenses, certificates, passports, driving licenses, identity cards, tax amnesty and so on. Corruption, ...
- Created on 01 April 2018
- 17. Vol. 6, Issue 1, 2018 - Hyperion Economic Journal
- (HEJ, Volume 6, Issue 1-2018)
- Table of Contents: Articles Identifying the Existing Connections Between Tax Evasion and Corruption and Determining a Functional Link Between the Two Phenomena Carmen Uzlău, Corina-Maria Ene ...
- Created on 01 April 2018
- 18. Vol. 5, Issue 4, 2017 - Hyperion Economic Journal
- (HEJ, Volume 5, Issue 4-2017)
- ... The Content and Quality of the Information Contained in the Financial Statements Andrei Cristea pp. 17-20 Measures to Reduce Tax Evasion at European Level Geraldina Terezia Vajda ...
- Created on 30 December 2017
- 19. The Impact of Indirect Taxes on Economic Growth
- (HEJ, Volume 5, Issue 4-2017)
- ... This study analyzes the impact of indirect taxes on economic growth in Romania. Indirect taxes are represented by VAT and excise taxes. Annual data from 1993-1996 were used for the study. The data ...
- Created on 30 December 2017
- 20. Measures to Reduce Tax Evasion at European Level
- (HEJ, Volume 5, Issue 4-2017)
- ... Abstract: Fraud and tax evasion have a significant cross-border dimension. Member States cannot effectively solve the problem unless they cooperate. Improving administrative cooperation between ...
- Created on 30 December 2017
