Annals of the University of Oradea Economic Science最新文献

{"title":"TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS","authors":"Emil Gheorghe Guiaș, Codruța Mihaela Hăineală","doi":"10.47535/1991auoes30(2)024","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)024","url":null,"abstract":"The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU). In recent years, the debate on international tax policy has focused on tax avoidance strategies and tax evasion. Cases of tax evasion and tax evasion have become increasingly common. These phenomena were triggered by several factors. Some of them relate to European principles such as those relating to the free movement of persons, goods and capital, which led to the diversification and complexity of trade, under conditions of imperfect legislation. Other factors are the social and economic ones generated by the onset of the economic crisis. Another set of factors that have been favorable circumstances for the development, the phenomenon of tax avoidance and tax evasion, are those related to the degree of taxation that differs from one-member country to another and different tax systems. This expansion of the phenomenon of tax avoidance and tax evasion generates negative effects on the European economy, which are making their mark on the economy. In this context, concerns have arisen at EU level to create a legislative framework to mitigate these phenomena. As these two phenomena (tax avoidance and tax evasion) cannot be completely eradicated, it is very important to find the most efficient measures to combat them. Another element specific to the European Union that generates tax evasion and tax avoidance is Value Added Tax (VAT). As with any tax, Value Added Tax presents opportunities for tax avoidance and evasion. European Union experts believe that tax avoidance and tax evasion are important factors limiting revenue mobilization. Tax evasion and tax avoidance affect us all. ese phenomena occur both within a country and within the European Union, but also globally. That is why one country cannot solve the problem alone. The European Union and the Member States must work more together and at international level to combat the problem in the country within the Union but also outside the borders of the European Union. Thus, in principle, legislators can affect the decisions of the subjects by defining the boundary between legality and illegality. The purpose of this paper is to investigate the trends and effects resulting from tax avoidance and tax evasion behavior.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83646470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYSIS OF ECONOMIC GROWTH AND INCOME INEQUALITY IN ROMANIA IN THE PERIOD 1990-2019","authors":"Bianca Vezentan","doi":"10.47535/1991auoes30(2)017","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)017","url":null,"abstract":"The paper aims to analyze the relationship between economic growth and income inequality in Romania in the period 1990-2019. The “Gross Domestic Product” (GDP) per capita indicator from the World Bank database was used to show the evolution of economic growth, and the GINI Coefficient was extracted from the Standardized World Income Inequality database to analyze income inequality. Romania’s macroeconomic result (GDP per capita) registered a continuous growth trend in the period 1990-2019. The Gini coefficient has followed the same dynamics. At first sight, this fact highlights that the phenomenon of economic growth has widened the gap between the rich and the poor in Romania in the examined period.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78537451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MONETIZATION OF ENVIRONMENTAL EXTERNALITIES FOR ECONOMIC ANALYSIS. CASE STUDY: URBAN MOBILITY IN ORADEA","authors":"O. –. V. Guler, Corina Boloș","doi":"10.47535/1991auoes30(2)020","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)020","url":null,"abstract":"One of the main limitations identified in the specialized literature is represented by the insufficient quantification of the environmental externalities in the process of carrying out the economic analysis within the cost-benefit analysis for the urban mobility projects specific to the local public authorities. Cost-benefit analysis is an essential tool for prioritizing public investment. The research methodology used in this paper includes data analysis, observation and data modeling. The purpose of this paper is represented by the analysis of the monetization of the environmental externalities specific to the economic analysis of the projects in the field of urban mobility of Oradea Municipality. Economic analysis involves estimating the contribution of a public investment to the economic well-being of a city, region or country and is very important because it also includes the economic and social benefits of an investment. In Romania, the economic analysis is mandatory for all investment projects that involve conducting a feasibility study. Socio-economic analysis involves making fiscal corrections, corrections for externalities and transformation into accounting prices. Externalities can be positive or negative and can be caused by production or consumption. Negative externality is an external cost and positive externality is an external benefit. In performing a cost-benefit analysis when an investment is analyzed from an economic point of view, externalities must be quantified from a monetary point of view. Shadow prices are monetary values attributed to externalities. These shadow prices are used in economic analysis specific to cost-benefit analysis. Shadow prices are assigned when market prices are not known accurately or when it is difficult to quantify certain costs. An example of a shadow price is the value attributed to the emission cost of one tonne of carbon dioxide. A limitation of this paper is represented by the fact that we analyzed only the environmental externalities specific to urban mobility. In future works I want to expand the research of other externalities and to carry out the economic analysis at the level of investment projects of local importance.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80263766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"NEW BUSINESS MODELS GENERATED BY TECHNOLOGICAL INNOVATION","authors":"Xhorxhina Vangjel","doi":"10.47535/1991auoes30(2)002","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)002","url":null,"abstract":"The evolution of technology has caused a revolution in almost every fragment of the entrepreneurial sector, especially in terms of adapting business models to innovation. The management of a business in a competitive market has become increasingly unpredictable. Leadership style has changed the way the business model is framed through modern strategic thinking or management. By applying new information technologies, businesses need to constantly reflect in order to redesign the business models they use. Business models under the pressure of time changes have changed the format of operation and approach, depending on the “innovation” factor. Today, companies around the world feel under direct pressure to operate in efficient solutions, designed to fully adapt to the various and comprehensive strategic business management activities. As a result of technological evolution, organizations find it easier to intervene in the markets, to increase their operating segments in the market, as well as to change the forms of the way the product is delivered to the customer. This has brought uncertainty in their managerial work but has also significantly facilitated the environment in which businesses operate. Even for many businesses technological development is the motto of their existence. Many companies themselves have been established on the basis of internet technology while from many others technological evolution is exploited to take advantage of another level in the market. The use of the software industry in business is considered a key factor of computerization due to the economic benefits, expressed in fast and intermediary transactions, cost reduction, revenue growth, competitive advantages, product diversity and saving of non-renewable resources. Studying the impact of technology and innovation on business models is essential to explore how companies innovate, need and should innovate the business model. The purpose of this paper is to advance research on the perspective offered by innovation in the business model. The aim is to emphasize the importance of technological development in the creation of digital businesses, hoping to inspire managers and entrepreneurs to compete in the market not only by applying the latest technology available, but also by creating their innovations to make their business more profitable and more sustainable. The novelty of this study corresponds to a general analysis of “modern business models”, in the way how business models in combination with technological evolution, mature and bring to the stage new business models, those provoked by technological trends.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81468760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE MULTIFUNCTIONALITY AND SUSTAINABILITY OF SMALL AND MEDIUM ENTERPRISES IN TOURISM-BASED RURAL COMMUNITIES","authors":"Oleg Petelca, Ciprian-Constantin Pătrăuceanu, Iurie Beșliu","doi":"10.47535/1991auoes30(2)013","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)013","url":null,"abstract":"The economic impact of tourist activity depends largely on the character of the area or space where it is practised (e.g., developed, developing or less developed). It also depends on the administration or, in broader terms, management of this complex activity and finality through consumption. The latter is related to both customer satisfaction and the satisfaction of the travel agency providing services, to the degradation of certain traditions and the disturbance of the economic, social, cultural, demographic and environmental balance in local communities. The globalisation process and the technological evolution determine visible and behavioural changes because competitiveness is related to technological efficiency. Tourism can generate substantial income, thus contributing to regional development and dynamizing the labour market and companies activating in that sector. By allocating various funds, we can improve the quality of services and renovate accommodation facilities, which enhances the popularity of the location and increases income, implicitly. This paper approaches rural tourism and entrepreneurship within a microeconomic approach. It is motivated by the fact that the most common tourist activities are small and medium enterprises, which are not always sustainable enough businesses. Hence, awakening the entrepreneurial spirit is one of the most notable challenges for the actors involved in small and medium enterprise development in rural areas. This paper highlights the role and challenges of small and medium enterprises activating in the tourism field in rural areas. In addition, the paper proposes a way for overcoming the constraints and difficulties imposed by rural communities, based on the connection between the traditional rural community and a human network existing outside the traditional territorial community. This network extending beyond the traditional territorial border may be complementary to the rural community. In this context, strategic cooperation becomes relevant; it is the solution for overcoming the challenges faced by other industries, too. Furthermore, rural tourism allows producers to mobilise (on a wider scale) the local resources redeemed within the mono-farm activities. Thus, they may attain the goal of using and preserving their rural heritage.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80987525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DECISION-MAKING MECHANISMS REGARDING THE ESTABLISHMENT OF THE FINANCING SOURCES OF THE INVESTMENT PROGRAMS IN PUBLIC UTILITY SERVICES","authors":"Aniko Kuntz, Cristina Driha","doi":"10.47535/1991auoes30(2)022","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)022","url":null,"abstract":"This paper is an empirical study that addresses a topical issue in terms of decision-making methods for setting up sources of funding for investment programs in public utilities in Romania. In order to ensure a high level of security and accessibility, equal treatment, promotion of universal access and users’ rights, public utilities are subject to specific public service obligations. Considering that in the utilities services there is still a process of implementation of the European requirements regarding the satisfaction of the quantitative and qualitative requirements of the users; consumer protection and quality of life, environmental conservation in accordance with specific regulations in force, sustainable development, protection and capitalization of the public and private domain of territorial administrative units, it is necessary to introduce modern management methods to achieve these desired. The deepening of the notions, of the particularities in the field, creates the premises for finding optimal and viable solutions regarding the improvement of the legal framework of functioning and operation in the public utilities services, so that the decisional and financial mechanisms are the optimal ones in the concrete socio-economic conditions. Considering the public and permanent functioning of the public utility services, the approached topic is of a real interest for any entity in the field concerned with the efficient, economic and effective management of the public utility system. In this regard, the establishment of the maintenance, replacement, development fund for all entities in the field of public utility services (and not only for those receiving external funds) is a real opportunity, highlighted and supported by existing investment programs in the field of water, sewerage, wastewater treatment and rainwater collection.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90415851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE IDIOMATIC VOCABULARY OF THE PANDEMIC","authors":"Monica-Ariana Sim, A. Pop","doi":"10.47535/1991auoes30(2)048","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)048","url":null,"abstract":"A pandemic was declared last year, and it has changed our lives forever. It has resulted in many unusual but necessary actions and measures and Coronavirus has led to an explosion of new words and phrases, both in English and in other languages. Language is meant for communication. Communication can have literal and figurative meanings. Idioms are a type of figurative language. They do not always and necessarily make sense literally. Learning idioms is fun, especially when you compare English idioms to the idioms in one’s native language. English is a language particularly rich in idioms and they were extremely used in the present health circumstances as this new vocabulary helps us make sense of the changes that have suddenly become part of our everyday lives. Linguists are analysing these idioms and metaphors with a special attention paid to how effective they really are in encouraging compliance with public health advice, as well as issues of translation, and access to healthcare. The paper intends to present some of the most frequent expressions, idioms and perhaps metaphors that piled up in the very recent vocabulary.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91180952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE IMPACT OF STAKEHOLDERS IN AGILE SOFTWARE DEVELOPMEN","authors":"P. Dragoș","doi":"10.47535/1991auoes30(2)037","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)037","url":null,"abstract":"The market for software development projects is dynamic and complex. The stakeholders involved in the software development process come from different organisational positions and therefore have varying interests and expectations from the product. Effective project management practices enable successful on-time delivery of high-quality product. It is essential to identify the stakeholder roles and responsibilities to effectively manage the development practices within the organisation. Elucidating the stakeholder roles will enable stakeholder management via effective communication and sustainable practices that reflect stakeholder interests. This study elucidates the roles and responsibilities of the stakeholders associated with Agile software development projects. The study identifies that for effective stakeholder management practices understanding of the stakeholder roles and interests is vital. Additionally, application of Agile software development methodology would result in successful development of high-quality software solutions.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88282785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE IMPACT OF THE COVID-19 PANDEMICS OVER THE FINANCIAL PERFORMANCE AT THE LEVEL OF THE MAIN PHARMACEUTICAL OPERATING IN CENTRAL AND EASTERN EUROPE","authors":"L. Droj, Ioan Gheorghe Țara, G. Karanović","doi":"10.47535/1991auoes30(2)029","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)029","url":null,"abstract":"The COVID19 pandemic seems to have affected the financial results of the companies operating in Central and Eastern Europe. This paper has as a main goal to analyse the impact of COVID-19 crisis over companies which operate in the pharmaceutical sector. Since two of the authors developed an article in 2018 concentrated on the Early warning indicators and their impact over the medical companies registered in the Bucharest Stock Exchange, the current article analysis the same indicators but extends them at the level of four countries: Romania, Croatia, Slovenia and Hungary. Within the paper the authors will compare the evolution of several financial indicators: liquidity, financial leverage, solvency, annual return, ROE, ROA, so on in context of COVID-19. The main reason for the selection of medical and pharmaceutical sector is constituted by the discussions that these companies benefit from the effects of COVID19.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85424595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DIGITIZATION OF THE ECONOMY – REPORTING TO THE TOURISM INDUSTRY: THE GENERAL FRAMEWORK OF REGULATION, PROJECTIONS AND THE CURRENT SITUATION","authors":"M. Moza","doi":"10.47535/1991auoes30(2)011","DOIUrl":"https://doi.org/10.47535/1991auoes30(2)011","url":null,"abstract":"The way people carry out their daily activities has changed with digitalization. The digitalization process has highlighted its own effects on the economy as well as on society. Also, the way people travel has changed in terms of digitalization. Opportunities offered by this digitization process bring significant potential benefits. Thus, this paper proposes to make a brief foray and analyze the official documents that speak, plan and design the digital economy, which provides a set of projections of the digitalization of the economy, especially in the field of tourism. The analysis will be theoretical. In addition, this paper aims to give a brief overview of the current framework of the digital economy and to provide an analysis of the degree of involvement of public authorities at national level in the digitization of tourism in European countries and the number of online bookings in the same countries.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82797373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}