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The main currents (schools) of thought about the informal economy

Posted februarie 26, 2020 By administrator

Autori: Marinescu Cristian, Valimăreanu Ileana;

Publicare: Review of International Comparative Management, Volume 20, Issue 3, July 2019

Abstract: Starting from the various interpretations of the concept of “informality”, which can be associated with both negative aspects (underground economy, tax evasion, undeclared work, lack of productivity, lack of social protection, unfair competition) and positive aspects (a source for the poor, who have no alternative), this paper aims to review the main conceptual debates over the term “informality”, opinions that can be synthesized in four currents or schools of thought, respectively: The dualist school, Structuralist School, Legalistic School and Voluntaristic School

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Autori: Marinescu Cristian

Publicare: Review of International Comparative Management Volume 20, Issue 1, March 2019

Abstract: Increasing the share of energy from renewable sources in total energy consumption is a permanent concern for the Member States of the European Union. In this paper we propose to show the present situation of the renewable energy sector in the European Union, namely a statistical analysis of the gross consumption of renewable energy at the level of the European Union during 1990 – 2016, the evolution of the share of renewable energy in gross final consumption of energy in the EU 28 between 2004 and 2

Views – 1151

Autori: Marinescu Cristian

Publicare: Review of International Comparative Management , Volume 20, Issue 4, October 2019

Abstract: This work proposes an incursion, from a theoretical point of view, in the specialized literature that has, over time, approached the labor market through the formal / informal duality. From the review of the specialized literature, I found that the studies on the duality of the labor market were based on aspects related to: the bureaucracy or the regulations existing on the two types of labor markets (formal/informal), productivity, rigidity, of the salaries practiced on the two types of markets, as well as the option of employees for formal or informal, depending on the cost benefit analysis. In this paper we intend to detail the models and theories with specialized literature is currently operating to characterize the labor market, through the formal/informal duality, respectively models based on the aspect of: bureaucracy /market regulations (Hart, Soto, ILO), productivity (Lewis), rigidity (Joshi, Hield), wages (Kuznets, Field) or employee choice (Maloney, Perry).

Views – 1150

Acordarea de reduceri comerciale, respectiv financiare, reprezintă o practică des întâlnită în cadrul activității societăților comerciale, indiferent de domeniul de activitate în care activează.

În practică se folosește termenul general de discount. Într-un mod generic, termenul de discount cuprinde toate tipurile de reduceri comerciale întâlnite în practica comercială.

În acest material dorim să prezentăm care sunt tipurile de reduceri comerciale/financiare conform legislației în vigoare precum și care este tratamentul fiscal și contabil al acestora.

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Views – 2015

Tratamentul Fiscal și Contabil al vânzărilor sub cost

Posted februarie 12, 2019 By administrator

În acest material vom afla care este tratamentul fiscal și contabil în cazul în care vindem produse sub costul de achiziție/producție, atât din punct de vedere al impozitului pe profit, cât și al taxei pe valoarea adaugată și de asemenea vom identifica cazurile în care putem beneficia de prevederile OUG 99/2000 privind comercializarea produselor de piață.

În ceea ce privește vanzarile sub cost, trebuie să facem distincția între vînzarea mărfurilor sub costul de achiziție și vanzarea bunurilor sub costul de producție.

Pentru restul tipurilor de vânzări sub cost, care nu pot fi încadrate ca și vânzări cu preț redus, trebuie să ne raportăm doar la prevederile codului fiscal.

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Views – 1844


Articolul a fost publicat în Revista Finanțe Publice și Contabilitate nr. 6/2018

The importance of knowing the responsibilities for fraud in a audit mission, both as concerns the financial audit mission carried out by the external
public auditors from the Court of Accounts, and the audit carried out by private audit companies, resides in the fact that the audit samples on which
the auditors should base their audit opinion, have to be sufficient and adequate. That implies the auditors need to make sure that the audited financial statements have no significant distortions as a result of fraud or error because of the inherent limitations of an audit mission. In fact, there is the infallible risk that some significant distortions of the financial statements could not be detected by auditors, especially those related to fraud.

Views – 1447