Taxation

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

Adriana Florina Popa, Gabriel Viorel Raita

Pages: 2-10

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.01

Statistics: views 270 / PDF DL 348 / PDF views 165

Abstract | PDF (253.14 KB)

Financial accounting and reporting

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

Delia David, Eugen Deliman, Marius F. Drăgănescu, Andrea Ondreiov

Pages: 11-16

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.02

Statistics: views 147 / PDF DL 244 / PDF views 57

Abstract | PDF (212.18 KB)

Financial and performance management

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Bogdan Cosmin Gomoi

Pages: 17-30

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.03

Statistics: views 114 / PDF DL 227 / PDF views 45

Abstract | PDF (305.60 KB)

Taxation

Single Return Corresponding to 2024

Single Return Corresponding to 2024

Lucian Cernușca

Pages: 31-42

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.04

Statistics: views 135 / PDF DL 255 / PDF views 41

Abstract | PDF (227.50 KB)

Taxation

Non-Taxable Salary Benefits Granted to Employees in 2024

Non-Taxable Salary Benefits Granted to Employees in 2024

Elena Stănciulescu

Pages: 43-48

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.05

Statistics: views 231 / PDF DL 342 / PDF views 133

Abstract | PDF (196.11 KB)

Taxation

The Relationship Between Tax Pressure and Economic Crime

The Relationship Between Tax Pressure and Economic Crime

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

Pages: 49-58

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.06

Statistics: views 76 / PDF DL 178 / PDF views 26

Abstract | PDF (229.26 KB)

Financial and performance management

Impact of Security Threats on Investment in Nigeria

Impact of Security Threats on Investment in Nigeria

Isa Jibrin Okpe, Victor Ushahemba Ijirshar, Amina Shehu Ibrahim, Samuel Igwe Ogoda

Pages: 59-72

Published online: 29 Feb 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.07

Statistics: views 31 / PDF DL 145 / PDF views 9

Abstract | PDF (290.37 KB)


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