Description
Chair: Radu ȘERBAN
The Value Added Tax (VAT) was first introduced in France in 1954 and later harmonized at the European level in 1967, becoming a cornerstone of modern tax systems. Although VAT is considered a neutral tax for companies, its collection and deduction mechanism makes it vulnerable to fraud, especially in the context of international transactions. Romania, despite applying relatively low rates...
Companies can achieve their objectives by drawing on social relationships. One form of social relationships found at the disposal of a company are those held through the means of its directors’ affiliations. Thus, this study sets out to establish whether or not board affiliations have a positive impact on corporate financial performance. We make use of the extensive financial and non-financial...
Abstract
This study investigates the impact of FinTech adoption on traditional financial inclusion across ten emerging and less developed economies in Eastern Europe over the period 2010–2023. Unlike prior research that has mainly focused on other underdeveloped markets, this paper explores a unique blend of EU and non-EU countries capturing the heterogeneity of digital infrastructure,...
This research aims to analyse the impact that salary benefits and salary increases have on the employer, employee, and the state. The main objective of the research is to identify the preferences of each party involved. The objective is pursued by answering three main questions: What does an employee prefer: salary benefits or salary increases? What implications do these have for the employer?...
Issuing eurobonds, mostly 30 years government bonds, is a right that the European Commission has according to the European Treaty.
It does not need prior approval as long as the own means of the EU are not increased because of the loans. The European Commission uses this right already since 1976 so eurobonds are nothing new. In 1977 the European Commission issued eurobonds, or EU bonds as it...
Technology is essential for improving the collection, analysis and interpretation of financial and non-financial data in the context of increasing transparency regulations and the digital transformation of corporate reporting. The article investigates how academic research on corporate reporting can be supported by digital tools such as data processing software, programming languages, and...
