The correct settlement of a property taxation system is a topic of interest at the moment, which draws attention in economic or academic debates. One of the most convenient alternatives and easier to implement in order to raise revenues to the state budget is the taxation of property. The comparative analysis of property tax systems in the European Union reveals the need to develop and modernize the property tax system in the new member countries. The tax paid by taxpayers who own property is considered the tax with the fewest negative effects on economic growth, given the immobility of the subject of taxation. This reduces the behavioural effects of this type of tax and minimizes economic distortions. For this reason, is considered necessary to be presented the recent European perspective regarding the taxation of property, be it buildings for housing or special purpose, owned by individuals or corporate. In these conditions, the paper aims to analyze the correlation between the purchasing power of citizens of EU28 countries and the level of property taxes and to perform a grouping of European Union countries according to these indicators. The findings can help governments of the new member countries of European Union to develop a property tax system that would lead to the economic development.

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Abstract:The purpose of this paper is to create the premises for a system of competencies in Romania coherent with the European regulations at master level in the area of economic analysis and valuation of businesses, real estates and financial assets, according to the requirements of professional associations.The master programs organized by universities should be based on a system of competencies adapted to the requirements of business environment and professional associations, considering the Romanian and European institutional frameworks and the demands of the European labour market. A key element is to adapt the curricula of master studies to generate knowledge and skills in correlation with the undergraduate and doctoral education level. It's also essential to implement the competencies in teaching and assessment of students to create the support to growth the learning opportunities.The paper focuses especially on the competencies system for master programs from field of economic analysis and valuation of business, real estate and financial assets in connection with the requirements of professional associations which is essential for the correct implementation of university graduates in the market of professional valuators. Curricula should provide to graduates of master programs the professional skills mentioned in the occupational standards, in accordance with the methodologies developed by national and international standards. Such development should facilitate the recognition and transnational mobility of workers and those who study and contribute to meeting the requirements of supply and demand on the European labour market. Access and participation in learning throughout life for all, including disadvantaged people, and use of qualifications should therefore be promoted and improved national and community level. Greater transparency of qualifications should to be one of the key components necessary to adapting education and training systems in European Union at the demands of knowledge-based society. Furthermore, the European Council made call for closer cooperation at university level and improving transparency and recognition methods in education and training.The main objective is to create a framework common reference to serve as translation between different systems and levels of qualifications, both general and higher education and for education and training. This will improve transparency, comparability and transferability citizens' qualifications in accordance with the practice in different Member States. Each level of qualification should, in principle, be achieved through a variety the educational and career paths. In addition, the European Qualifications should enable organizations to relate international qualifications systems a common European reference point, showing so the relationship between international qualifications and national qualifications systems. Another goal is to promote lifelong learning and growth opportunities for employment, mobility and social integration of workers a...

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Abstract:The paper highlights some important correlations between the outcomes of the Romanian educational system and certain key indicators concerning the Romanian economy. The indicators are selected on the basis of the logic correlations and considering the limits of available data. The time-lag models were used because the macroeconomic effects of the factorial indicators considered as determinants on dependent variables cannot be usually detected in the same year. The results allowed interesting discussions concerning the Romanian education system and its fundingrelated evolutions in the last decade.JEL classification: I21, I28, O15