Abstract:
Value Added Tax is a pivotal component of modern tax systems, representing a significant source of revenue for governments worldwide. Understanding the factors that contribute to the VAT gap is crucial for policymakers, as it highlights areas where tax compliance can be improved and revenue losses can be minimized.
This study aims to identify and analyse the determinants of the...
As global efforts to tackle climate change accelerate, harmonising financial regulation with sustainability objectives has emerged as a crucial yet inconsistent endeavour across different economies. This study examines the global landscape of green finance regulation by identifying critical gaps and structural disparities in policy coherence, implementation, and effectiveness between developed...
This paper provides a comprehensive overview of behavioral finance literature, focusing on key contributions and notable advances over the past 25 years. Behavioral finance has challenged the classical paradigm of efficient markets and rational agents and has shaped the psychological perspective of investment strategies. The review was based on the search for English-language articles in Web...
Stock market price forecasting represents a challenge due to the inherent complexity, non-linearity, and volatility present in financial time series. Classical methods such as ARIMA have long been employed for forecasting financial data due to their ease of interpretation and solid theoretical foundations. However, such linear models face limitations in accurately capturing complex and...
Financial reporting is a fundamental tool in the faithful reflection of a company's activity, holding a dominant position in the information infrastructure of modern and efficient economies. Annual reports published by companies include both quantitative information and narrative components, designed to provide a comprehensive picture of companies' performance and financial position. The...
This paper critically examines the integration of Business Process Management (BPM), Process Mining, and Enterprise Resource Planning (ERP) systems enhancing modern accounting automation. The study focuses on the context of large corporations operating in emerging European economies, using OMV Petrom SA—Romania’s largest energy company—as a flagship case. Faced with growing operational...
