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Florin Dumiter, Daniel Berlingher, Anca Opret and Silvia Todor

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Open access

Florin Dumiter, Florin Turcas and Anca Opret

Abstract

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

Open access

Daniela Creț

current regulations in the field, in Mediterranean Journal of Social Sciences , Vol. 5, No. 22 September 2014 6. Nicolae I., Dreptul familiei în context naţional şi în raporturile de drept internaţional privat, Editura Hamangiu, 2014 7. Stoica V., Natura juridică şi procedura specifică adopţiei , în Dreptul , nr. 2/1993 8. G. D. no. 579/2016 for approval of the Methodological Norms for the application of Law no. 273/2004, as republished in 2016, on the procedure of adoption, for the amendment and supplementation of Government Decision no. 233

Open access

Alin Teodorus Drăgan

noului Cod penal (New Criminal Code Explanations), Vol. V, Ed. Universul Juridic (Publishing House), Bucharest, 2016 5. Vasile Dobrinoiu, Ilie Pascu et al., Noul Cod penal comentat. Partea specială, Ediția a II-a, revăzută și adăugită (The New Criminal Code, Commented. The Special Part), 2nd edition, revised and enlarged), Ed. Universul Juridic (Publishing House), Bucharest, 2014 6. Marin Ruiu, Metodologia investigării criminalistice a unor genuri de infracțiuni (Methodology of Forensic Investigation of Certain Types of Crimes), Ed

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Alin Teodorus Dragan

(Publishing House), Bucharest, 2006 5. Mihai Olariu, Catalin Marin, Drept procesual penal. Partea generala (Criminal Procedure Law. The General Part), Ed. Universul Juridic (Publishing House), Bucharest, 2015 6. Emilian Stancu, Tratat de criminalistica, (Forensic Science Treatise), 3rd edition, Ed. Universul Juridic (Publishing House), Bucharest, 2004 7. Adrian Cristian Moise, Metodologia investigarii criminalistice a infractiunilor informatice (Methodology of Cybercrime Forensic Investigation), Ed. Universul Juridic

Open access

Marţian Iovan

. [2] Giorgio Del Vecchio, ―Lecţii de filosofie juridică‖ (Lessons of Juridical Philosophy), Ed. Europa Nova, Bucharest, p. 166. [3] Eugeniu Speranţia, ―Introducere în Filosofia Dreptului‖ (Introduction in the Philosophy of Law), Sibiu, 1944, p. 260. [4] Djuvara’s philosophical writings belong to several philosophical branches among which: the history of philosophy, ontology, theory of knowledge, logics, ethics and methodology. He proves in the performed analyses a thorough mastering of the great trends of classical and contemporary

Open access

Bojana Hajdini and Gentjan Skara

-2003”, European Union Politics, pp. 531 - 552. 18. Kajsiu, B., Bumçi, A., Rakipi A. (2002), Albania – a Weak Democracy a Weak State , Albanian Institute for International Studies, Tirana,. 19. Karliuk, M. (2011), “EU and Third Countries: Legal Approximation Methodology”, < http://praunik.majstar.com/en/artykuly/173 > accessed on 14 December 2016. 20. Kellerman, A. (2008), “Procedures for the Approximation of Albanian Legislation with the Acquis Communautaire”, in C Stefanou and H Xanthaki, (eds) Drafting Legislation: A Modern Approach. Ashgate, England

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Aleksandra Lezgovko

proceedings, 19-22 Lifson, M. W., & Shaifer, E. F. (1982). Decision and Risk Analysis for Construction Management. John Wiley & Sons Inc, 605 Third ave., New York, NY 10158. Ogenziht, V. (1994). The problem of risk of industrial enterprises. Moscow: Progress, 238. Marcelino-Sádaba, S., Pérez-Ezcurdia, A., Lazcano, A. M. E., & Villanueva, P. (2014). Project risk management methodology for small firms. International Journal of Project Management, 32(2), 327-340. McCartney, MP&Flynn, T. (2005) Risk: the risk

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Maria Misankova, Katarina Zvarikova and Jana Kliestikova

Business & Accounting, 44(1-12), 3-34. Kasgari, A.A., Divsalar, M., Javid, M.R., & Ebrahimian, S.J. (2013). Prediction of bankruptcy Iranian corporations through artificial neural network and Probit-based analyses. Neural Computing & Applications, 23(3-4), 927-936. Kirkos, E. (2015). Assessing Methodologies for Intelligent Bankruptcy Prediction. Artificial Intelligence Review, 43(1), 83-123. Kliestik, T., & Majerova, J. (2015). Selected issues of selection of significant variables in the prediction models. Proceedings of 10

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Inga Jēkabsone and Biruta Sloka

-265. Helliwell, J. F., & Putnam, R. D. (2004). The social context of well-being. Philosophical Transactions, 359(1449), 1435-1446. Jēkabsone, I., Thirion, S., Grantiņš, A., Sloka, B. (2013). Challenges of the SPIRAL Methodology for Well-Being Studies. International conference „NEW CHALLENGES OF ECONOMIC AND BUSINESS DEVELOPMENT -2013” Proceedings, University of Latvia, 339 - 353. Kawachi, I., Subramanian, S. V., & Kim, D. (Eds.). (2008). Social capital and health. New York, NY: Springer. Science and Business Media. Keating, M