SOME COORDINATES CONCERNING THE FISCAL TRANSPARENCY FROM ROMANIA

Comaniciu Carmen ()
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Comaniciu Carmen: “Lucian Blaga” University of Sibiu

Management Strategies Journal, 2016, vol. 31, issue 1, 60-67

Abstract: Due to the economic and social phenomena and processes, the local, national and international size of taxation, the effects of international financial crisis, under the current circumstances, fiscal transparency has an important role in the public domain for any nation. When reference is made to fiscal reporting, to the fiscal and budgetary forecast, to public finance sustainability, to fiscal risk and fiscal management, increasing fiscal transparency must be the key for good governance, in order to develop fiscal performance. In this context, through this article we present some aspects relating to fiscal transparency from Romania, taking into account how to assess, the achieved level, the best practices and the size and sources of vulnerability. Without claiming an exhaustive approach, we believe that the issues of this article provides possible solutions for increasing fiscal transparency from Romania, so that, be establish a genuine fiscal credibility, aimed at ensuring economic and financial stability.

Keywords: fiscal transparency; fiscal performance; standards and best practices; budget transparency (search for similar items in EconPapers)
JEL-codes: H21 H30 H60 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:31:y:2016:i:1:p:60-67

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