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THE POSSIBLE OUTCOMES OF E-INVOICING ON TAX COLLECTION AND IMPACT ON FUTURE OF ROMANIAN TAX SYSTEM

Author: Fuad Bahramov Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries …

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THE IMPACT OF FINANCIAL LEVERAGE ON THE PRICING RISK IN THE EGYPTIAN STOCK MARKET

Authors: Mustafa Hussein Abd-Allah, Wael Ibrahim Abdelrahim Hamimy Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract This paper examines the impact of financial leverage on the risk pricing in the Egyptian Stock Exchange (EGX) by adding an additional risk factor reflecting financial leverage to the three factor model …

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Foreword

 Author: Alexandru Petrescu Vol. 9 • No. 16 • May 2024 View article PDF   The Journal of Financial Studies is a reference publication in the field, and its articles cover a wide range of topics related to financial markets. In this issue, we find substantial themes that analyse, for example, the impact of improving …

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REFLECTION OF EMPLOYEE JOB PERFORMANCE THROUGH A BIBLIOMETRIC ANALYSIS

Authors: Anuradha Iddagoda, Hiranya Dissanayake, Hasantha Dassanaike Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Employee job performance refers to how an employee carries out his/her assigned tasks. Employee performance on the job represents a variety of crucial factors that are dependent on the development, growth, and output …

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IMPROVING THE QUALITY OF FINANCIAL-ACCOUNTING INFORMATION BY STRENGTHENING THE FINANCIAL AUTONOMY OF UNIVERSITIES

Authors: Liliana Țurcanu, Lilia Grigoroi, Svetlana Mihaila Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This paper aims to analyze the quality of financial accounting information of public higher education institutions with financial autonomy in the Republic of Moldova and its dependence on their financial autonomy. For this …

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DEVELOPMENT AND VALIDATION OF A MANAGERIAL MODEL TO UNDERSTAND TAXPAYERS’ ATTITUDES AND PERCEPTIONS TOWARDS TAX COMPLIANCE

Authors: Silviu Gabriel Szentesi, Vanina Adoriana Trifan, Mioara Florina Pantea, Camelia Daniela Hațegan, Maria Sinaci Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. …

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THE IMPACT OF MACROECONOMIC INDICATORS OF ECONOMIC GROWTH:AN EMPIRICAL ANALYSIS OF CENTRAL AND EASTERN EUROPEAN COUNTRIES

Author: Alin Vasile Strachinaru Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract A primary factor in determining the well-being of the population is economic growth, as this indicator is used to evaluate the success of the development of an economy. This article investigates the effects of macroeconomic indicators …

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THE IMPACT OF DIGITALIZATION ON THE ACCOUNTING PROFESSION IN ROMANIA – A QUANTITATIVE RESEARCH

Author: Mihaela Ionela Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The intensification of business globalisation, the large-scale extension of digitalisation in the business sphere, and the acceleration of technological progress as a result of research-development-innovation, are strongly influencing and impacting on the strategic and competitive objectives …

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TAX OPTIMIZATION IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS IN SUCEAVA COUNTY

Author: Marian Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The tax optimisation dome involves the use of legal methods and strategies, which result from the use of tax deductions, tax exemptions and deferrals or tax planning, all of which can be used to reduce the taxes …

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OPTIMIZING THE FINANCIAL EDUCATION OF ADULTS IN ROMANIA

Authors: Vanesa Luisa Sidor, Daniel Manațe Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The financial education of the Romanian adults is in dire need of an improvement, that is because when it comes to financial literacy Romanians are below the European Average. Thus, the objective of the …

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