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Year: 2019Subject: taxationAccess: metadata onlyclear all
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6th SWS International Scientific Conference on Social Sciences ISCSS 2019
Publication

VIRTUAL (CRYPTO) CURRENCY BETWEEN LEGALIZATION AND/OR TAXATION IN THE EUROPEAN UNION

(STEF92 Technology, 2019, A. M. GAINA)

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Currently, there is no particular or unanimously implemented regulation of crypto currency at European Union (EU) level. Crypto currency is a digital asset. From a legal point of view it is considered as a good/service or as a payment instrument. The purpose of virtual currency is to secure financial transactions by using powerful cryptography. Unlike digital payment systems or central bank systems, crypto currencies use decentralized control. However, crypto currencies are used to make global transactions and hav...

SOCIAL SCIENCES: Section Law and Society2019
6th SWS International Scientific Conference on Social Sciences ISCSS 2019
Publication

TOWARDS A SUSTAINABLE TAXATION POLICY: HOW TAXES CAN INFLUENCE HAPPINESS?

(STEF92 Technology, 2019, S. Vatavu, N. C. Moldovan, R. E. Stan, O. R. Lobont)

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This research aims to identify the effects that different types of taxes have on happiness, considering that the main feature of the tax systems should be related to being fair, otherwise they fail to be sustainable. For this, the question arises on the fact that happier taxpayers would pay higher taxes or not. This study will reveal, through regression analysis, the effect taxes have on various indicators of happiness, over the period 2009-2016. In order to highlight whether or not the level of taxes is directly ...

SOCIAL SCIENCES: Section Economics and Finance2019
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