CONSIDERATIONS ON SOME SHORTCOMINGS OF THE FUNCTIONING OF THE STATE TREASURY AND POSSIBILITIES FOR ITS IMPROVEMENT

Anne Bartalis (), Ioana Tatiana Stanese and Alexandru Cristian Dobre
Additional contact information
Ioana Tatiana Stanese: Lucian Blaga University of Sibiu, Sibiu, Romania

Revista Economica, 2018, vol. 70, issue 2, 8-15

Abstract: In Romania the State Treasury was established in 1992 as a result of the reorganization and adaptation to the conditions of market economy of the public finances. This paper aims to show some of the shortcomings of the functioning of the State Treasury, as well as some possibilities for the improvement of the State Treasury's functioning. One of the biggest vulnerability of the system is the Single Accounts Open on Budgets. We analyzed the influences these accounts have on the correct reflection of taxpayers' payments to the State Budget and according to our findings we made some recommendations on how these payments should be reflected in the annual budget execution account.

Keywords: State Treasury; State Budget; State Social Insurance Budget; Single Accounts Open on Budgets (search for similar items in EconPapers)
JEL-codes: H61 H62 H63 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economice.ulbsibiu.ro/revista.economica/arc ... is&stanese&dobre.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:70:y:2018:i:2:p:8-15

Access Statistics for this article

More articles in Revista Economica from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Eduard Alexandru Stoica ().