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The purpose of the paper is to provide a prognosis of total public expenditure and types of expenditures, starting from the evolution in time of total public expenditure and spending on public services, defense, public order and safety, economic affairs, environmental protection, housing and community amenities, health, recreation, culture and religion, education and social protection. [ABSTRACT FROM AUTHOR]

Recently, the social security literature noted a major change towards the legal aspects in this field, lowering the importance of the expense and tax issues pursued by economists in their activities. Without minimizing the consistent and continuous importance of the legal foundations of the social security policy implementation, it is necessary that not only the media and the governmental authority websites to disclose information in the social insurance field, but the role of specialists, researchers and academics in finance, tax and even accounting have the role to interpret and give relevant solutions to these issues. Therefore, in this paper, we present in detail the comparative aspects of how the social security segment is organized, mainly the unemployment insurance in both Romania and Moldova by highlighting the financial differences and similarities of these systems. [ABSTRACT FROM AUTHOR]

The objective of this paper is to analyze the evolution of Romania's public expenditure during the period 1995-2009. Expenditure analysis involves tracking their evolution in absolute and relative size, determining the share of public expenditure within the GDP, as well as determining the level of total public expenditure and of each category of expenditure per capita. At the same time there are several econometric models used in optimizing public expenditure for the various economic sectors by means of econometric modelling software Eviews. [ABSTRACT FROM AUTHOR]

The present paper approaches the notion of public and private pension in Romania. Pension can be seen in terms of a replacement income to individuals whose age no longer affords to operate in the labour market. Pension reform in Romania has allowed besides the public pension system, called Pillar I, which is a distributive system based on solidarity between generations also a private pension system that records the contributions of participants in individual accounts, based on capitalization, investment and accumulation of these contributions. [ABSTRACT FROM AUTHOR]

The literature is addressed by tax competition to attract capital and the measures taken in this regard. These measures aim, in most cases, reducing tax rates. Most authors, especially the classics, believes that this reduction creates an underprovision of goods and services and addresses the problem in terms of their level. Very few scholars have revealed that this race to the bottom lead to a different structure in delivering public services. Thus, from the idea of Keen-Marchand (1997), this paper addresses this issue, using as basic data in the Romanian economy, through a regression model. The analysis results show that the race to reduce the tax burden, in which Romania joined in the impact of tax competition, leads to an underprovision welfare services aimed directly at a taxpayer and those aimed at infrastructure overprovision. [ABSTRACT FROM AUTHOR]

This study brings to the fore an analysis of the phenomenon of tax evasion in Romania. The perspective is broad, with a descriptive substrate, originally founded by highlighting the dimensions that define this phenomenon; later, the perspective is materialized by the presentation of tax evasion schemes that often takes the form of real complex fiscal and also financial engineering. The purpose of this work consists in the awareness of practitioners, academics and the public of the tax evasion forms useful in order to identify precise modalities to combat it. Since the volume of funds subject to the phenomenon of tax evasion is greater, the negative effects of macroeconomic environment. [ABSTRACT FROM AUTHOR]

In this paper is performed an econometric analysis of the dependence between of consumption, GDP and interest rates of 15 European Union countries over a period of three years. The main purpose of this paper is to show how this can be done using the Eviews program, the steps that we must go through this program and to forecast achievements of the phenomenon studied. [ABSTRACT FROM AUTHOR]

The hereby paper deals with an econometric analysis of the interconnection of consumption per capita and GDP within 27 European Union member states during a three years' period. The main purpose of the paper is to show the manner Eviews program is able to handle such an approach, the stages to be followed as well as the carrying out of certain previsions. [ABSTRACT FROM AUTHOR]

Taking into account the pressures and risks caused by internal and external economic developments, the need to support economic growth and to reduce inflation, as well as prevalently ensuring the amounts intended to finance infrastructural projects and cofinance projects financed from European funds and Romania's contribution to the Community Budget, and having regard to the views and recommendations of the European Commission, but as well of the rating agencies expressed during periodic evaluations, it appears that for avoiding the risks noted is necessary to adopt a restricting policy of budgetary expenditures. [ABSTRACT FROM AUTHOR]

The paper draws out an analysis of the manners of adjusting economy to a shock that affects aggregated demand and offer. The adjusting manner is implemented according to specialized works on the basis of classical monetarist conceptions and Keynes's conception. At the same time, in order to influence aggregated demand and offer monetary, fiscal, and budget policies are employed. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to try and define the tax evasion phenomenon and several ways of settling this rod of market economy into shape, all in the context of the contemporary law system. There are also taken into account the opinions of some consecrated authors with valuable publications in this field, together with the placement of tax evasion from legality to illegality this way studying the more or less obvious differences between actual tax evasion and fraud. [ABSTRACT FROM AUTHOR]

The paper presents the mode in which the utilization of enterprise resource planning (ERP) system contributes to the increase of competitivity of production management. ERP system is a soft which incorporates inside all the aspects of an organization activity combining all the departments and functions of an enterprise into an integrating and informing system which is able to realize the highest performances if it is properly managed. Such systems suppose the integration of all informing functions of enterprise by using a unique data basis accessible in accepted limits of confidentiality of the various hierarchical steps. By introduction and utilization of such system are assured the transparency of business on the whole and are avoided incomplete or partial erroneous decisions determined by the deficiencies of communication process. [ABSTRACT FROM AUTHOR]