LUCIAN TATU

The Bucharest Academy of Economic Studies, Finance, Faculty Member

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Papers by LUCIAN TATU

The Hidden Effects of the Flat Tax Rate in Central and Eastern European Countries

Economic Computation and Economic Cybernetics Studies and Research, Sep 21, 2023

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Fiscal Policy and Real Convergence. The Case of Central and Eastern European Countries

Theoretical and Applied Economics, 2008

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The Impact of COVID-19 Crisis on Fiscal Environment in Romania

Springer proceedings in business and economics, 2021

The economic and financial crisis generated by COVID-19 has determined a huge pressure on the sta... more The economic and financial crisis generated by COVID-19 has determined a huge pressure on the state, to which is automatically assigned a dual role, with a major importance in relaunching the Romanian economy. The state authorities remains within the role of collecting the budgetary revenues of fiscal nature, necessary to ensure the smooth functioning of health, education, justice, etc. On the other hand, it is absolutely necessary the intervention of the state through measures that support the business environment and individuals in order to overcome the negative effects generated by the lack of liquidity. The intervention on the existing fiscal pressure requires rapid action, applicable as soon as possible, without exceptions and without excessive bureaucracy, with an involvement and collaboration between the state authorities and the business environment, respectively taxpayers, based on honesty, fairness and total transparency. The reduction of fiscal budget revenues (felt today) is indisputable. However, taking into consideration this context, measures as increasing taxation, maintaining the fiscal burden in order to obtain budgetary revenues to cover the existent budgetary expenditures represents only a clear path to the disaster of Romania’s economy. The only viable solution outlined is based on the resettlement of budget expenditures, simultaneously with the temporary waiver of part of the tax revenues in order to restart the activity of companies. The onset of the COVID-19 crisis means a total ‘restart’ of the business environment. On the other hand, it can also be an opportunity for the state authorities to intervene in the continuity of the activity of those companies that have shown ‘inappropriate tax behavior’ for long periods of time. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Fiscal Policy and Real Convergence. The Case of Central and Eastern European Countries

Financial and monetary policies in European …

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The Determinants of the Sovereign Debt Rating: Evidence for the European Union Countries

Economic Computation and Economic Cybernetics Studies and Research, 2016

The paper aims at identifying the determinants of the sovereign rating for a panel comprising of ... more The paper aims at identifying the determinants of the sovereign rating for a panel comprising of 25 European Union countries over the period 2005-2012. We found that short run variation in inflation, unemployment, public debt to GDP ratio, real growth rate, GDP per capita and control of corruption are robust determinants of sovereign debt rating. We also showed that key socioeconomic and political indicators of sovereign credit risk vary with differences in countries’ development. In addition, a series of indicators such as real GDP growth rate and public debt to GDP ratio seems to act differently during the postcrisis period.

On the fairness and the redistributive effects of PIT in Central and Eastern European countries

RePEc: Research Papers in Economics, Mar 1, 2018

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The Impact of Trades on Daily Volatility: an Empirical Study for Romanian Financial Investments Funds

DOAJ (DOAJ: Directory of Open Access Journals), Nov 1, 2008

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Capital Budgeting: the Romanian Credit Analysts’ Points of View

The Review of Finance and Banking, 2011

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Income Taxation Regulation and Companies’ Behaviour: Is the Romanian Companies’ Dividend Policy Influenced by the Changes in Income Taxation?

Romanian Journal of Economic Forecasting, 2009

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A SWOT analysis of the financial decentralization strategies for the Romanian pre-university education

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The Components Of Bid-Ask Spread For Bse Stocks

Theoretical and Applied Economics, 2007

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SIF BANAT-CRIŞANA ASOCIAŢIA ROMÂNĂ DE FINANŢE-BĂNCI-RoFIBA (Romanian Association of Finance and Banking-RoFIBA) International Finance and Banking Conference FI BA 2015 (XIII th Edition)

Contents The importance of the transition to IFRS for insurance companies in Romania  Costin A. ... more Contents The importance of the transition to IFRS for insurance companies in Romania  Costin A. ISTRATE, Dumitru BADEA / 9 The effect of implementation of insurance transparency mediation on the Danish and Finnish insurance markets  Paul DUMITRU / 22 The insurance market in 2014. Europe vs. Romania  Cătălin GOIA / 29 Specific procurement procedures-sources of risk in the management of structural funds in Romania  Dumitru BADEA, Ciprian NICOLAE / 35 Study regarding financial sustainability in Romania's health system  Tatiana BOGDAN / 45 Fraud in car insurance  Marian VELICA / 56 Modern indicators of measuring the societies ability to create value  Nicolae BALTEȘ, Alexandra-Gabriela-Maria DRAGOE / 62 Microeconomic factors affecting financial performance of Romanian companies listed on Bucharest Stock Exchange  Lavinia Mihaela GUŢU / 71 Legal framework of corporate governance in Romania and Greece: a comparative study  Ramona Iulia ȚARȚAVULEA (DIEACONESCU) / 80 Discussing ...

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Fiscalitate de la lege la practică

Investment in human capital

Finanţele instituţiilor publice

Gestiunea portofoliului de valori mobiliare

Include CD cu aplicații practice Cartea cuprinde: Elemente introductive în gestiunea portofoliulu... more Include CD cu aplicații practice Cartea cuprinde: Elemente introductive în gestiunea portofoliului; Calculul rentabilității istorice a unui active; Estimarea rentabilității și riscului unui activ; Considerente privind comportamentul investitorilor; Modele de estimare a rentabilității utilizate în gestiunea portofoliului de acțiuni (modelul de piață, CAPM, modelul de arbitraj, discounturi și prime de lichiditate și control); Eficiența pieței financiare; Rentabilitatea și riscul portofoliilor; Standardele AIMR pentru calculul rentabilității portofoliilor Value-at-Risk (VaR); Modelul Markowitz de selecție a portofoliului; Aplicabilitatea CAPM în gestiunea portofoliului; Modele multifactoriale; Aplicabilitatea modelelor heteroskedastice în gestiunea portofoliului; Tehnici de acoperire a riscurilor asociate investițiilor în active financiare; Gestiunea portofoliului în context internațional; Cuantificarea performanțelor portofoliului; Asimetria de informații în gestiunea portofoliului. L...