Current Issue

Year XXI, Number 2 (74), September 2026

2026-09

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#	Title	Authors	Pages	DOI
1	Auditing a Convergence Claim: An Exact Decomposition of Tax Structure Change by Level of Government in the EU-27	Adrian NICOLAU	1-19	10.67276/cyheuaxrhq
2	Liquidity Risk in the Reimbursement Cycle: A Daily Treasury Model of Eleven EU-Funded Municipal Social Projects	Adrian NICOLAU	20-37	10.67276/off6riiko4
3	Public Pharmaceutical Spending, Governance Quality and Household Health Borrowing in the European Union	Marius Daniel SISU	38-57	10.67276/j9owkxoda4
4	Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence	Bernadett-Renata ONCEA (KASA)	58-75	10.67276/tb8r0hy6t4
5	The Preventive Financial Control Visa in EU-Funded Local Projects: Volume, Deadline and the Constraint That Actually Binds	Alexandru-Ionut ALMASAN	76-95	10.67276/6lyu9jt6w6
6	Does Environmental Tax Revenue Track the Energy Transition? Panel Evidence from the EU-27, 2004–2023	Dinu Octavian NICOLESCU	96-114	10.67276/f3s4rdofwj
7	Dynamics and Prospects of Population Aging in Romania	Brindusa Mihaela RADU	115-131	10.67276/qkk7uomffl

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• Auditing a Convergence Claim: An Exact Decomposition of Tax Structure Change by Level of Government in the EU-27 (PDF)
• Liquidity Risk in the Reimbursement Cycle: A Daily Treasury Model of Eleven EU-Funded Municipal Social Projects (PDF)
• Public Pharmaceutical Spending, Governance Quality and Household Health Borrowing in the European Union (PDF)
• Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence (PDF)
• The Preventive Financial Control Visa in EU-Funded Local Projects: Volume, Deadline and the Constraint That Actually Binds (PDF)
• Does Environmental Tax Revenue Track the Energy Transition? Panel Evidence from the EU-27, 2004–2023 (PDF)
• Dynamics and Prospects of Population Aging in Romania (PDF)