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 86 / PDF DL 72 / PDF views 48

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 39 / PDF DL 38 / PDF views 14

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 54 / PDF DL 50 / PDF views 23

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 63 / PDF DL 58 / PDF views 26

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 118 / PDF DL 96 / PDF views 59

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 21 / PDF DL 28 / PDF views 9

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 12 / PDF DL 16 / PDF views 4

Abstract | PDF (290.37 KB)


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