Taxation

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 170 / PDF DL 133 / PDF views 92

Abstract | PDF (253.14 KB)

Financial accounting and reporting

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 59 / PDF DL 58 / PDF views 20

Abstract | PDF (212.18 KB)

Financial and performance management

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 61 / PDF DL 57 / PDF views 25

Abstract | PDF (305.60 KB)

Taxation

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 82 / PDF DL 75 / PDF views 29

Abstract | PDF (227.50 KB)

Taxation

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 150 / PDF DL 134 / PDF views 72

Abstract | PDF (196.11 KB)

Taxation

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 29 / PDF DL 35 / PDF views 12

Abstract | PDF (229.26 KB)

Financial and performance management

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 18 / PDF views 4

Abstract | PDF (290.37 KB)