The importance of studying tax evasion derives from its effects. The state budget of public revenues, which could be used to finance public health services, education, public order and safety, etc., is being damaged by evasion. At the same time, tax evasion also has negative effects in the market economy, generating unfair competition. The study of tax evasion is of major relevance in determining the degree of economic, social and even cultural development of a country. The analysis of tax evasion aims at identifying the causes that lead to tax evasion, as well as identifying new solutions for higher voluntary compliance. The work is focused on the analysis of the causes and effects that will indicate the possible solutions to be applied in order to reduce the phenomenon of evasion tax. The results of the research show the impact of fiscal policies on the economy and the ways in which the reduction of tax evasion generates a considerable increase of the macroeconomic indicators that characterize the economy of a country.

The aim of this research is to assess the impact of the economic shocks of supply and demand generated by the COVID-19 crisis on the climate sphere at the level of the Member States of the European Union. In this respect, a macroeconomic model was used to obtain firstly an estimate of the measure of demand shock and secondly an estimate of the supply of the economy. These milestones were eventually used to estimate the impact of the two economic shocks on the level of greenhouse gas emissions. The obtained results show that both the shock from the aggregate demand area and that from the aggregate supply area had the effect of decreasing the level of greenhouse gases, leading to a positive effect on the environment. From a quantitative point of view, the model estimates show that, as a result of the manifestation of the two cumulative shocks, the level of greenhouse gas emissions could decrease by about 10%.

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The authors propose an analysis of the corporate social responsibility (CSR) concept together with an emphasis on the role it plays in the context of sustainable development. As this is a concept with a relatively brief history in the Romanian business environment, the authors include references to relevant papers in the specialised literature throughout this chapter. The chapter includes a synthesis of the various theoretical approaches to CSR, an overview of the CSR practices development at national and international level, certain authors' for and against arguments related to generalising these practices, trends regarding CSR practices at international level, as well as an analysis of the CSR practices in Romania. The research conclusions express own points of view on the development of corporate social responsibility initiatives at company level and the related benefits thereof.

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The authors propose an analysis of the corporate social responsibility (CSR) concept together with an emphasis on the role it plays in the context of sustainable development. As this is a concept with a relatively brief history in the Romanian business environment, the authors include references to relevant papers in the specialised literature throughout this chapter. The chapter includes a synthesis of the various theoretical approaches to CSR, an overview of the CSR practices development at national and international level, certain authors' for and against arguments related to generalising these practices, trends regarding CSR practices at international level, as well as an analysis of the CSR practices in Romania. The research conclusions express own points of view on the development of corporate social responsibility initiatives at company level and the related benefits thereof.

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