Taxation

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

Adriana Florina Popa, Gabriel Viorel Raita

Pages: 2-10

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.01

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Abstract | PDF (253.14 KB)

Financial accounting and reporting

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

Delia David, Eugen Deliman, Marius F. Drăgănescu, Andrea Ondreiov

Pages: 11-16

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.02

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Abstract | PDF (212.18 KB)

Financial and performance management

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Bogdan Cosmin Gomoi

Pages: 17-30

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.03

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Abstract | PDF (305.60 KB)

Taxation

Single Return Corresponding to 2024

Lucian Cernușca

Pages: 31-42

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.04

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Abstract | PDF (227.50 KB)

Taxation

Non-Taxable Salary Benefits Granted to Employees in 2024

Elena Stănciulescu

Pages: 43-48

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.05

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Abstract | PDF (196.11 KB)

Taxation

The Relationship Between Tax Pressure and Economic Crime

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

Pages: 49-58

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.06

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Abstract | PDF (229.26 KB)

Financial and performance management

Impact of Security Threats on Investment in Nigeria

Isa Jibrin Okpe, Victor Ushahemba Ijirshar, Amina Shehu Ibrahim, Samuel Igwe Ogoda

Pages: 59-72

Published online: 29 Mar 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.07

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Abstract | PDF (290.37 KB)