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Elena Stănciulescu / CECCAR Business Review

Elena STĂNCIULESCU, PhD - Bucharest

Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues

Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues

Elena Stănciulescu

Sustainability and nonfinancial reporting

Pages: 43-53

Number 9, September 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.05

Statistics: views 8 / PDF DL 22 / PDF views 2

Abstract | PDF (256.65 KB)

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

Elena Stănciulescu

Taxation

Pages: 36-45

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.04

Statistics: views 81 / PDF DL 127 / PDF views 31

Abstract | PDF (213.27 KB)

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices

Elena Stănciulescu

Sustainability and nonfinancial reporting

Pages: 2-10

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.01

Statistics: views 48 / PDF DL 148 / PDF views 25

Abstract | PDF (240.13 KB)

Rules Regarding the Use of the REGES-ONLINE Application

Rules Regarding the Use of the REGES-ONLINE Application

Elena Stănciulescu

Information management and technology

Pages: 49-58

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.06

Statistics: views 27 / PDF DL 226 / PDF views 36

Abstract | PDF (206.24 KB)

Tax Reductions Applicable to Corporate Income Tax in Romania

Tax Reductions Applicable to Corporate Income Tax in Romania

Elena Stănciulescu

Taxation

Pages: 35-43

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.04

Statistics: views 75 / PDF DL 161 / PDF views 31

Abstract | PDF (201.09 KB)

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Elena Stănciulescu

Financial accounting and reporting

Pages: 50-59

Number 3, March 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.05

Statistics: views 63 / PDF DL 169 / PDF views 45

Abstract | PDF (226.42 KB)

Tickets for Household Activities – A Form of Remuneration for Household Providers

Tickets for Household Activities – A Form of Remuneration for Household Providers

Elena Stănciulescu

Finance

Pages: 50-58

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.06

Statistics: views 28 / PDF DL 119 / PDF views 15

Abstract | PDF (198.44 KB)

Forms, Methods and Tools for Conducting Tax Control

Forms, Methods and Tools for Conducting Tax Control

Elena Stănciulescu

Taxation

Pages: 49-58

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.06

Statistics: views 49 / PDF DL 160 / PDF views 27

Abstract | PDF (223.51 KB)

Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents

Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents

Elena Stănciulescu

Financial accounting and reporting

Pages: 20-27

Number 12, December 2024

DOI: dx.doi.org/10.37945/cbr.2024.12.03

Statistics: views 95 / PDF DL 248 / PDF views 78

Abstract | PDF (201.35 KB)

Standard Audit File for Tax – SAF-T

Standard Audit File for Tax – SAF-T

Elena Stănciulescu

Taxation

Pages: 47-57

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.06

Statistics: views 59 / PDF DL 405 / PDF views 249

Abstract | PDF (220.32 KB)

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

Elena Stănciulescu, Mihai Vuță, Maria Teodora Vuță

Sustainability and nonfinancial reporting

Pages: 18-27

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.03

Statistics: views 41 / PDF DL 173 / PDF views 18

Abstract | PDF (261.56 KB)

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

Elena Stănciulescu

Taxation

Pages: 33-38

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.04

Statistics: views 59 / PDF DL 176 / PDF views 41

Abstract | PDF (189.35 KB)