The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach

Ana Maria Litvinchevici, Antoanela Săvescu (Ițco), Veronica Grosu, Cristina Gabriela Cosmulese, Florin-Cornel Popovici

Taxation

Pages: 27-40

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.04

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Abstract | PDF (285.04 KB)

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

T. Chapfugama, Newman Wadesango, Lovemore Sitsha

Financial and performance management

Pages: 71-84

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.07

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Abstract | PDF (285.92 KB)

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Gavril Chiș, Adrian Rareș Ciuce

Taxation

Pages: 42-49

Number 2, February 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.05

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Abstract | PDF (219.58 KB)

SAF-T – The Reporting that Will Improve the Collection?

Florin Andrei, Alina Petraș

Taxation

Pages: 52-56

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.06

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Abstract | PDF (207.50 KB)

Comparative Analysis of Direct Taxation Rules from Different European Union Countries

Maria-Cosmina Pințea

Taxation

Pages: 62-72

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.08

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Abstract | PDF (457.86 KB)

Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives

Maria Mornea

Financial accounting and reporting

Pages: 31-41

Number 1, January 2020

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Abstract | PDF (7.97 MB)