Budget Debt Collection in the Euro-Regional Context

Marius Herbei and Gheorghe Mocan
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Marius Herbei: West University of Timisoara
Gheorghe Mocan: Public Finance Administration Negresti Oas

Finante - provocarile viitorului (Finance - Challenges of the Future), 2011, vol. 1, issue 13, 96-101

Abstract: Budget debt collection is a strategic issue for all countries, in order to provide the necessary resources to support the budget. Thus, all tax administrations have as main objective to increase voluntary compliance, voluntary fulfillment of the declarative obligations and of payment. However, when these obligations are not met, tax administrations have specific means to achieve their realization by means more or less coercive, because paying a tax on its due date is a risk of definitive non-recovery. To implement the appropriate procedures, at the most appropriate moment and with a maximum expected yield, the European practice is to develop tools based on risk analysis methods. It became the objective of tax administration in Romania when Romania adhered to the European Union, namely in 2007.

Keywords: budget debt; tax administration; voluntary fulfillment (search for similar items in EconPapers)
JEL-codes: H20 H21 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:96-101

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