• European Administrative Cooperation in the Field of Taxation 

      Tudor, Florin (Europlus Galati, 2012-03)
      The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control ...
    • Issues Related to a Reasonableness of Executive Compensation Analysis 

      Micu, Adrian; Micu, Angela-Eliza (Universitas Galatiensis, 2006-01)
      In most companies, there is ongoing conflict between managers in charge of covering costs (finance and accounting) and managers in charge of satisfying customers (marketing and sales). Accounting journals warn against ...
    • Operating Cash Surplus Determinations 

      Hada, Teodor ("Dunarea de Jos" University of Galati, 2009-06)
      The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less ...
    • A Review of Factors for Tax Compliance 

      Bărbuță-Mişu, Nicoleta (Editura Europlus Galaţi, 2011-01)