A5072316123- Corporate Taxation and Avoidance
- Economic and Fiscal Studies
- Blockchain Technology Applications and Security
- Taxation and Compliance Studies
- Economic Systems and Logistics Management
- Intellectual Capital and Performance Analysis
- Market Dynamics and Volatility
- FinTech, Crowdfunding, Digital Finance
- Fiscal Policy and Economic Growth
- COVID-19 Pandemic Impacts
- Auditing, Earnings Management, Governance
- scientometrics and bibliometrics research
- Taxation and Legal Issues
Bucharest University of Economic Studies
2019-2023
Based on traditional market theory, this study aims to investigate whether conventional investment slopes affect the unconventional Bitcoin market, considering both normal conditions and crises. This examines three main characteristics of economy-intensive blockchain system, namely reliability, slopes, financial accounting aspects that ultimately determine confidence in choice invest cryptocurrency. The analysis focuses (BTC) during January 2014–April 2023, specifics technology inferences...
This paper contributes to the development of accounting research by presenting a bibliometric analysis scientific studies that are concerned with fiscal topics during period 2017-2022.The study was carried out on sample 555 articles published specialized journals in field accounting.The clarity presentation is enhanced visual reflection main results help color maps and clustering techniques.The use VOSviewer allowed us present findings an easy-to-interpret graphical representation.Keywords,...
The importance of taxation has always had a dual side.While the state is interested in increasing its budget revenues by influencing taxability, taxpayers are reducing their tax obligations.In this regard, concept optimization different meanings depending on interests parties concerned.This paper presents literature review issues and highlights opportunities or challenges associated with mechanism.Tax compliance methods, avoidance fraud subjects particular attention.Topics such as impact...
The study analyses 1,757 peer-reviewed publications indexed in WOS between 2015 and May 2023, with a common theme of analyzing cryptocurrencies from financial point view.The was conducted using bibliometric exploratory analytical methods, particular attention to the dynamics research directions over time.The results have resulted creation comprehensive maps hot topics new trends for crypto assets.Furthermore, mapping international cooperation researchers included analysis revealed remarkable...