Year XXI, Number 2 (74), September 2026

2026-09

• Auditing a Convergence Claim: An Exact Decomposition of Tax Structure Change by Level of Government in the EU-27 — pp. 1-19 — DOI: 10.67276/cyheuaxrhq
• Liquidity Risk in the Reimbursement Cycle: A Daily Treasury Model of Eleven EU-Funded Municipal Social Projects — pp. 20-37 — DOI: 10.67276/off6riiko4
• Public Pharmaceutical Spending, Governance Quality and Household Health Borrowing in the European Union — pp. 38-57 — DOI: 10.67276/j9owkxoda4
• Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence — pp. 58-75 — DOI: 10.67276/tb8r0hy6t4
• The Preventive Financial Control Visa in EU-Funded Local Projects: Volume, Deadline and the Constraint That Actually Binds — pp. 76-95 — DOI: 10.67276/6lyu9jt6w6
• Does Environmental Tax Revenue Track the Energy Transition? Panel Evidence from the EU-27, 2004–2023 — pp. 96-114 — DOI: 10.67276/f3s4rdofwj
• Dynamics and Prospects of Population Aging in Romania — pp. 115-131 — DOI: 10.67276/qkk7uomffl