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Volume 27 (2017): Issue 4 (December 2017)

Volume 27 (2017): Issue 3 (September 2017)

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Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

Volume 27 (2017): Issue 3 (September 2017)

Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

4 Articles
Open Access

The degree of compliance based on excise duties in Romania between 2002 and 2015

Published Online: 04 Oct 2017
Page range: 1 - 14

Abstract

Abstract

The fiscal policy is an instrument that collects resources for the state budget necessary to perform state functions; stabilize the economy; regulation of the economy and recovery growth. The most important instruments are taxes and taxpayers. Since 1989, with the transition to a market economy, a special tax policy has been known by excise taxes. Analyzing the case of Romania and the evolution of excise duties (hereinafter ED) conformity we created some regressions that illustrate the ED correlation in Romania between 2002 and 2015. The methodology used: three unifactorial regression models showing how ED impacts economic indicators such as GDP, power purchase expressed through the net annual average salary, and household final consumption expenditure. Moreover, each model has been tested and verified using statistic tests to give reliable results. In a first stage, we analyzed the correlation between GDP and consumption as endogen variable and ED, then we created another model that we kept ED as an independent variable, but we changed the dependent variable using the purchasing power as a dependent variable. Because according to the used tests we demonstrated that correlation coefficients are significant, we proceeded to explain them starting from fiscal policy and economic reality, own of these analyzed 14 years. In conclusion we highlighted below as the ED depends on GDP and consumption and the purchasing power can influence the ED. For future discussion and studies we intend to compare the results with other countries in different geographic areas in Europe

Keywords

  • Tax conformity
  • regression
  • evolution
  • excise duties
  • fiscal policy

JEL Classification

  • G 40
  • H 30
Open Access

How is environmental performance associated with economic growth? A world cross-country analysis

Published Online: 04 Oct 2017
Page range: 15 - 32

Abstract

Abstract

The aim of the paper is to explore the association between environmental performance and income level in the world economy in 2016. Data from Yale University and World Bank are used in a cross-country regression analysis comprising 166 countries. The gross Domestic Product per capita (based in purchased power parity, constant 2011 international dollars) in these countries is positively associated with the environmental performance index (EPI) calculated by Yale and Columbia University in 2016. Furthermore, the causality of this relationship is from GDP per capita to Environmental Performance and both Environmental Health (EH) and Ecosystem Vitality (EV) are positively associated with GDP per capita. Environmental Health (EH) is stronger related to GDP per capita, meaning that investments in public health, sanitation and infrastructure are increasing as countries develop.

Keywords

  • sustainable development
  • environmental economics
  • economic growth
  • cross-sectional models

JEL Classification

  • Q01
  • Q50
  • O40
  • C21
Open Access

Testing the Engel's law in the consumption pattern of Romanian population

Published Online: 04 Oct 2017
Page range: 33 - 53

Abstract

Abstract

The aim of the paper is to test the valability of Engel's law in the Romanian consumption dynamics after 1990. We used NIS ad EUROSTAT data to interpret the dynamics of the households' income and consumption expenditures and its structure by destinations. We explored the relationship between consumption and income through the regression analysis and found that the Engel's law applies in the Romanian economy, since 1990 to 2016, with specific evolutions and influences.

Keywords

  • Engel's law
  • income
  • consumption
  • time-series model

JEL Classification

  • B12
  • B22
  • E 21
  • C01
  • C22
Open Access

Culture and business ethics – a comparative perspective

Published Online: 04 Oct 2017
Page range: 54 - 65

Abstract

Abstract

Accelerating growth in business globalization places managers in an international environment with more ethical challenges.

Ethical principles that govern businesses in a particular culture may not match with the conditions, norms and customs of other cultures.

The article aims to examine comparatively the role of culture in explaining ethical issues and dilemmas in organizations.

Treating the issue of business ethics in companies nowadays offer different perspectives depending on the influence of the cultural context of countries where these companies operate.

Each cultural context shows its specificity, in addition to legal regulations, customs, habits or moral issues, which deserve to be highlighted in a paper on how to conduct business from an ethical perspective.

Keywords

  • ethics
  • business
  • culture
  • multinational corporations

JEL Classification

  • M14
  • F23
4 Articles
Open Access

The degree of compliance based on excise duties in Romania between 2002 and 2015

Published Online: 04 Oct 2017
Page range: 1 - 14

Abstract

Abstract

The fiscal policy is an instrument that collects resources for the state budget necessary to perform state functions; stabilize the economy; regulation of the economy and recovery growth. The most important instruments are taxes and taxpayers. Since 1989, with the transition to a market economy, a special tax policy has been known by excise taxes. Analyzing the case of Romania and the evolution of excise duties (hereinafter ED) conformity we created some regressions that illustrate the ED correlation in Romania between 2002 and 2015. The methodology used: three unifactorial regression models showing how ED impacts economic indicators such as GDP, power purchase expressed through the net annual average salary, and household final consumption expenditure. Moreover, each model has been tested and verified using statistic tests to give reliable results. In a first stage, we analyzed the correlation between GDP and consumption as endogen variable and ED, then we created another model that we kept ED as an independent variable, but we changed the dependent variable using the purchasing power as a dependent variable. Because according to the used tests we demonstrated that correlation coefficients are significant, we proceeded to explain them starting from fiscal policy and economic reality, own of these analyzed 14 years. In conclusion we highlighted below as the ED depends on GDP and consumption and the purchasing power can influence the ED. For future discussion and studies we intend to compare the results with other countries in different geographic areas in Europe

Keywords

  • Tax conformity
  • regression
  • evolution
  • excise duties
  • fiscal policy

JEL Classification

  • G 40
  • H 30
Open Access

How is environmental performance associated with economic growth? A world cross-country analysis

Published Online: 04 Oct 2017
Page range: 15 - 32

Abstract

Abstract

The aim of the paper is to explore the association between environmental performance and income level in the world economy in 2016. Data from Yale University and World Bank are used in a cross-country regression analysis comprising 166 countries. The gross Domestic Product per capita (based in purchased power parity, constant 2011 international dollars) in these countries is positively associated with the environmental performance index (EPI) calculated by Yale and Columbia University in 2016. Furthermore, the causality of this relationship is from GDP per capita to Environmental Performance and both Environmental Health (EH) and Ecosystem Vitality (EV) are positively associated with GDP per capita. Environmental Health (EH) is stronger related to GDP per capita, meaning that investments in public health, sanitation and infrastructure are increasing as countries develop.

Keywords

  • sustainable development
  • environmental economics
  • economic growth
  • cross-sectional models

JEL Classification

  • Q01
  • Q50
  • O40
  • C21
Open Access

Testing the Engel's law in the consumption pattern of Romanian population

Published Online: 04 Oct 2017
Page range: 33 - 53

Abstract

Abstract

The aim of the paper is to test the valability of Engel's law in the Romanian consumption dynamics after 1990. We used NIS ad EUROSTAT data to interpret the dynamics of the households' income and consumption expenditures and its structure by destinations. We explored the relationship between consumption and income through the regression analysis and found that the Engel's law applies in the Romanian economy, since 1990 to 2016, with specific evolutions and influences.

Keywords

  • Engel's law
  • income
  • consumption
  • time-series model

JEL Classification

  • B12
  • B22
  • E 21
  • C01
  • C22
Open Access

Culture and business ethics – a comparative perspective

Published Online: 04 Oct 2017
Page range: 54 - 65

Abstract

Abstract

Accelerating growth in business globalization places managers in an international environment with more ethical challenges.

Ethical principles that govern businesses in a particular culture may not match with the conditions, norms and customs of other cultures.

The article aims to examine comparatively the role of culture in explaining ethical issues and dilemmas in organizations.

Treating the issue of business ethics in companies nowadays offer different perspectives depending on the influence of the cultural context of countries where these companies operate.

Each cultural context shows its specificity, in addition to legal regulations, customs, habits or moral issues, which deserve to be highlighted in a paper on how to conduct business from an ethical perspective.

Keywords

  • ethics
  • business
  • culture
  • multinational corporations

JEL Classification

  • M14
  • F23

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