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 206 / PDF DL 160 / PDF views 116

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 72 / PDF DL 75 / PDF views 29

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 80 / PDF DL 75 / PDF views 30

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 106 / PDF DL 102 / PDF views 37

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 183 / PDF DL 166 / PDF views 86

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 45 / PDF DL 39 / PDF views 16

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 17 / PDF DL 23 / PDF views 4

Abstract | PDF (290.37 KB)


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