Assignment of Tax Receivables – a Possible Solution to Increase the Public Budgets Revenues and to Counteract the Growth of Tax Arrears? Analyzing the History and Application of Tax Receivables Assignment in Romania

Elena-Doina Dascalu () and DragoÈ™ Mihai Ungureanu ()
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DragoÈ™ Mihai Ungureanu: Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785

International Conference on Economic Sciences and Business Administration, 2016, vol. 3, issue 1, 163-173

Abstract: The article analyses the manifestation of the assignment of tax receivables in terms of finding a solution regarding the growth of public budgets revenues, and counteracting the alarming increase in tax arrears. Also, the article presents an analysis of the historical data recorded in terms of applicability of tax receivables assignment in Romania. In terms of functional market economy, the Romanian tax administration bears the responsibility and burden of accumulated debts, of which a considerable amount is considered irrecoverable. Considering this, a significant proportion is represented by arrears that are at least one year old, which is why consistent growth of debts not received by the due date, often over one year old, imposed the need to identify urgent solutions and measures to counteract this phenomenon.

Keywords: receivables assignment; tax arrears; taxpayers; tax registration certificates; irrecoverable debts; tax administration. (search for similar items in EconPapers)
JEL-codes: E60 E61 H60 H61 (search for similar items in EconPapers)
Date: 2016
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