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Local autonomy and decentralization are two important aspects to ensure a high degree of sustainability, and performance in local public administration. Taking into account this prerogative, the importance of the topic is based on a systematic analysis of quantitative level of the local administrations' attributions, and the organization of local administration in the Republic of Moldova, in comparison with OECD countries, of their economic capacity from the perspective of the oldest tax - property tax. Following the analysis we will draw conclusions on the current situation of decentralization and local autonomy, legal framework and administrative organization in OECD countries.

The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income jurisdictions or so-called tax havens. Their tax base suffers as a result of companies' use of questionable transfer pricing policies. In the present research we conducted an empirical analysis at a company in the automotive components industry, where we aimed to make a forecast of the gross trade margin based on the volume of expenses and revenues achieved in the first half of the analyzed year, we want to calculate the MoTC forecast until the end of the year.

In our research we have highlighted the connection between managerial decision-making and managerial accounting information. In the scientific approach, specifically cost analysis, we have identified that it provides the defining management information that underpins good decision making. This approach is supported by the literature, which provides us with a set of definitions that help us understand the meaning of the term decision.

Managerial accounting takes on a new dimension after 1987. With the evolution of the economy and the major changes that occur after this period, managerial accounting reorganizes towards new methods of application. The development of costs and costing methods had a major influence on the development of technology. Another aspect that influenced the evolution of costs was also influenced by the increasing competition in the economy. In the scientific approach we will pay particular attention to the ABC method which is considered the most developed and accepted method in management because of the information it provides and its ability to make connections between the various elements encountered in the entity's activity, such as activities and cost objects, resources, activity factors, responsibility centres, etc.

The key to a successful business entity is having a permanent and adaptable environment. This is because, in order to remain in the market, a company must constantly adapt to the changes in its environment. The aim and objectives of this article are to determine the influence that financial instruments have within an economic entity, which is considered to be the basis on which the management team's decision-making process is based, and the profit and loss account and balance sheet play a defining role in this. Also, the purpose of this article is to highlight the link between the P&L and the balance sheet, but we will also make a clear reference to the Cash Flow area, because they are integrated

Measuring the performance of local government is about ensuring sustainable government for the benefit of citizens. The importance of the subject is highlighted by the multitude of research carried out with the aim of identifying and testing the most accurate indicators that would show a clear picture of future management actions. This article deals with theoretical and practical aspects of budgetary performance, the indicators that can be taken into account, and its measurement at the level of local entities. The budget being the main tool at local and central level that highlights all planned and executed revenues and expenditures, it can be a tool for analysis and debate in order to promote economically efficient local services with an appropriate social impact. This article aims to analyse performance through the prism of budget indicators, i.e. revenues and expenditures of local entities in order to demonstrate the importance of the two indicators mentioned above. The scientific approach will be based on the analysis of the two indicators over a ten-year period at the level of a local government.

The automotive industry is considered to be a remarkable industrial and economic power. Representing one of the most grown economic sectors, it contributes to several important national dimensions by generating government revenue, creating economic development and supporting research & development and innovation. This paper presents aspects of the automotive industry in the context of COVID-19 pandemic, materializing through a study on the evolution of costs related to COVID-19 and forecasting their future behaviour in a company from automotive industry. [ABSTRACT FROM AUTHOR]

Based on a logical idea, doing business means taking risks. Risks can be understood as any influencing factor which prevent the company from reaching its objectives. In general, risks can be addressed in three different ways: avoid, insure and reduce risks. Internal controls represent the third option and the focus is on reducing risks by reducing the probability of occurrence. Through internal control, the company's management appraise the progress in reaching the objectives, ascertains the deviations, analyzes the determining causes and led the necessary corrective measures. [ABSTRACT FROM AUTHOR]

The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the transfer pricing system used by transnational companies as early as 1979, and in 1995 made a guidelines on transfer pricing for tax administrations and transnational companies. In the European Union, these operations have become widespread and generate significant losses of tax revenue, leading to an acute need for legislation to normalize these practices. In order to help countries where this issue is frequently encountered, the European Union has come up with a real solution, namely to adopt a common consolidated corporate income tax base. [ABSTRACT FROM AUTHOR]

Local public administration plays a very important role for society. In theory, the contribution of local government activity, should help to create the welfare state through implemented social policies. In the scientific approach, we intend to explore in a comparative way the organization of local entities in Romania and Republic of Moldova. Along the same lines, we will analyse the legal provisions relating to the mayor as an executive authority. The importance of research is highlighted in the need to compare the legislation of Romania and Moldova, one as an European Union member state and another one as a state which want to join the big European family. After all, we will present a proposal to adapt certain articles of the law on local public entities in the Republic of Moldova, calling attention to the need to revise the legal framework in the spirit of European principles. [ABSTRACT FROM AUTHOR]