Information management and technology

The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration

The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration

Maria Bursuc

Pages: 2-8

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.01

Statistics: views 27 / PDF DL 34 / PDF views 14

Abstract | PDF (211.47 KB)

Information management and technology

Challenges of Digitalising Controlling in a Holistic Managerial Framework

Challenges of Digitalising Controlling in a Holistic Managerial Framework

Luana Cosăcescu

Pages: 9-18

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.02

Statistics: views 16 / PDF DL 27 / PDF views 4

Abstract | PDF (254.50 KB)

Financial accounting and reporting

Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027

Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027

Meda Laura Moșiu, Georgiana-Iulia Lazea (Trifa)

Pages: 19-35

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.03

Statistics: views 16 / PDF DL 28 / PDF views 6

Abstract | PDF (392.84 KB)

Taxation

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

Elena Stănciulescu

Pages: 36-45

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.04

Statistics: views 37 / PDF DL 40 / PDF views 16

Abstract | PDF (213.27 KB)

Taxation

Particularities Regarding the Taxation of Cultural Workers

Particularities Regarding the Taxation of Cultural Workers

Lucian Cernușca

Pages: 46-56

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.05

Statistics: views 19 / PDF DL 24 / PDF views 8

Abstract | PDF (252.05 KB)

Finance

Economic Policy Uncertainty, Foreign Investment and Capital Market Growth in Nigeria

Economic Policy Uncertainty, Foreign Investment and Capital Market Growth in Nigeria

Rita Hiifan Akaa, Philip Terhemen Abachi, Isaiah Iortyom Udaah, Victor Ushahemba Ijirshar

Pages: 57-70

Published online: 29 Aug 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.06

Statistics: views 10 / PDF DL 27 / PDF views 1

Abstract | PDF (312.33 KB)

Financial and performance management

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

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

T. Chapfugama, Newman Wadesango, Lovemore Sitsha

Pages: 71-84

Published online: 29 Aug 2025

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

Statistics: views 14 / PDF DL 20 / PDF views 4

Abstract | PDF (285.92 KB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.