Journal of Knowledge Management, Economics and Information Technology

To ensure the appropriate level of financial resources to support state institutions and activities is an ongoing concern. However, the problem had always been the extent to which the expandable portion of state revenues that can be collected without irreparably harming economic development and the social condition of the population owning material and financial goods, both as sources of revenue for the state. That is why, in the doctoral research I found it necessary to investigate some ways to help improve the gaps that remains in the Romanian system of taxation.

  Towards an Effective Structured and Predictable Taxation (699.1 KiB, 1,630 hits)

I have taken this theme into discussion, because I consider if of great actuality. Thus, though it is unanimously admitted the fact that the Romanian tourism is a branch of the national economy with a huge potential, and, at official level, it is considered to be a priority domain, its performance is not satisfactory yet. Therefore, I consider it very important to identify the most relevant aspects related to the deficiencies still existing in the system and the causes generating them.

In this regard, my approach aims both at the domestic environment, which is very dynamic and where the tourist activities take place, and also at the extremely strong influence of the foreign environment, materialized by the intensification of the globalization process.

  Opinions on the Aspects Affecting the Performance of Romanian Tourism (274.1 KiB, 2,528 hits)

The Small and Medium Enterprise sector in Romania has been significantly affected by the global recession in the years 2008-2009; currently it is making efforts to revive it, thanks to important role it occupies in the economy of any country. SMEs raise wide debates, especially on fiscal measures. In Romania, SMEs represent 99.7% of all businesses, generating two-thirds of jobs in the business and half of gross value added. This paper focuses on the development of SMEs and hence on business environment in Romania. The purpose of this paper is to present the influence which regulations and evolution of businesses environment have on the SME sector.

  The Influence of the Business Environment on Small and Medium Enterprises (415.5 KiB, 7,009 hits)