Year XXI, No. 73 Supplement (Conference Proceedings), August 2026

2026-08

• Do Fiscal Convergence Indicators Survive Verification? Tax Burden Dispersion and Sample Integrity in the EU-27, 2011–2023 — pp. 1-19 — DOI: 10.67276/4pz5ja0uy2
• Convergence of Public Pharmaceutical Spending in the European Union: Evidence from IMF COFOG Data, 2001–2021 — pp. 20-40 — DOI: 10.67276/tiy8jazkf9
• Crossing the Audit Threshold: The Statutory Audit Obligation and the Financial Structure of Romanian Agricultural Firms, 2010–2024 — pp. 41-58 — DOI: 10.67276/ru6jgnmu4n
• Eleven Budgets, One Template: Cost Structure and the Limits of Separate Accounting in EU-Funded Local Government Projects — pp. 59-75 — DOI: 10.67276/23edop8ucj
• Environmental Tax Revenue in the European Union: Composition, Convergence and the Limits of a Revenue-Based Indicator, 2000–2023 — pp. 76-94 — DOI: 10.67276/cfgwklzkbf