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 37 / PDF DL 63 / PDF views 25

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 20 / PDF DL 50 / PDF views 7

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 25 / PDF DL 48 / PDF views 13

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 72 / PDF DL 96 / PDF views 28

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 58 / PDF DL 185 / PDF views 19

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 14 / PDF DL 63 / 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 15 / PDF DL 49 / PDF views 4

Abstract | PDF (285.92 KB)


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