<abstract xmlns="http://www.w3.org/1999/xhtml"> Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.</abstract>

Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It

<abstract xmlns="http://www.w3.org/1999/xhtml"> This study was carried out to empirically investigate the relationships between corruption and shadow economy among the European Union countries, over the period 2005-2014. Moreover, since one would expect corruption and shadow economy to be more common in poorer countries, this study was therefore carried out to determine how corruption and shadow economy affect economic development. The empirical findings of this study confirm a high and positive relationship between corruption and shadow economy, therefore a higher level of corruption involves a higher level of shadow economy. Regarding the influence of corruption and shadow economy on economic growth, a high and negative relationship was found. This means that increasing corruption and shadow economy negatively affects economic growth.</abstract>

Corruption, Shadow Economy and Economic Growth: An Empirical Survey Across the European Union Countries

<abstract xmlns="http://www.w3.org/1999/xhtml"> Packaging has always served a practical function - to hold goods together and protect it when moving toward the customer through distribution channel. Today packaging is also a container for promoting the product and making it easier and safer to use. The sheer importance of packaging functions is still growing and consequently the interest of the company is to access to the packaging more innovative and creative. The paper deals with the innovative approaches to packaging resulting in the creation of packaging with interactive active features in the form of active and intelligent packaging. Using comparative analysis, we monitored the perception of the active packaging functions in comparison to intelligent packaging function among different age categories. We identified the age categories which are most interested in these functions.</abstract>

The Innovative Approaches to Packaging – Comparison Analysis of Intelligent and Active Packaging Perceptions in Slovakia

<abstract xmlns="http://www.w3.org/1999/xhtml"> While scholarly literature abounds with research on organizational culture and CSR, this study adds knowledge to the field, redefining a new concept: that of socially responsible organizational culture. In our opinion, socially responsible organizational culture encompasses all the values, beliefs, norms and strategies that facilitate, direct, operate and develop the relations between organization and stakeholders in order to harmonize these relationships and increase economic, social and environmental performance. This paper creates a conceptual model of socially responsible organizational culture and presents a methodology for evaluating socially responsible organizational culture in the EU Member States. Results show significant variations between states, explained by differences in national culture, attitude and focus on CSR actions.</abstract>

A Model of Socially Responsible Organizational Culture

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Studia Universitatis „Vasile Goldis” Arad – Economics Series

 The Journal Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences, ISSN 1584 - 2339 has a long history in contributing to the research in Economics-related fields of interest, since its first edition in 1990.  Until now, the journal has been published annually by "Vasile Goldis" Western University of Arad, at its own Publishing House. Moreover, during the years Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences has been evaluated by the National Council of Scientific Research in Higher Education of Romania in the B+ category, code 792 as recognition of its national visibility.  The principal purpose of the journal is to publish scholarly work in the Economic Sciences, promoting relevant and insightful research in all related fields, within a sound methodological framework. In this journal, the Editorial Board wants to provide high quality articles in the economics field. However, the objective regarding publishing the original contribution in the Economic Sciences filed does not infringe the interdisciplinary, multidisciplinary and transdisciplinary approaches of the complex economic phenomenon and their connections. In this sense, many articles provide a strong enactment of law regarding the application and enactment the commercial law, civil law and tax law. The research published in the Journal is used to demonstrate the academic medium, students and specialist as the ways in solving different problems tackled by the different articles and authors. The econometric techniques and modelling relationship demonstrate the usefulness of different techniques in the solution of the different problems. Part of the articles published in this Journal are an improving path of the articles sustained at the different conferences organized by the University were different specialist gathered and debated some high relevant and important topics. The results of the research are directed also to some practical organizations in order to increase the practical usage of the economical techniques. Another part of the articles derived from different partial of final results of several research projects, fact that will increase the scientifical relevance. Finally, by using a specific structure of the article, meaning introduction, literature review, methodology, main finding results, discussion and conclusion will improve the understandings of the different research methods used in economic theory and practice in order to evaluate and assess more accurate the soundness of the final results of the research.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Why subscribe and read   High quality articles in the area of economics Articles published after a serious double blind review process with prestigious national and international reviewers Articles having a powerful economic research insight for both theoretical, econometrical and practical perspective Multidisciplinary, Transdisciplinary and Interdisciplinary approach of the articles   Why submit   The rejection rate is approximately 80% The Editors provide fast route for the publication process and fully access to DeGruyter e-technology International Scientific Board with high - quality research specialists around the world