The Trends of the Fiscal Information System

Isachi Silvia Elena () and Chi?iga Georgiana ()
Additional contact information
Isachi Silvia Elena: Centre of Financial and Monetary Research „Victor Slãvescu”
Chi?iga Georgiana: Centre of Financial and Monetary Research „Victor Slãvescu”

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 633-636

Abstract: Everyone, whether they be private individuals or companies, are potential tax payers to the state so long as they receive revenues within its territory, which is why they need to have solid financial knowledge. The multiple legislative transformation within the financial arena, brought about by the necessity harmonization of European systems of taxation, generated fundamental changes in the placement and perception of taxation within our country. At the moment, a complex radiography of the fiscal system on the whole is being required, and that is under the aspect of reevaluating the politics, including an expertise of the legislative and regulator frame, and under the aspect of the functionality of the management of administering taxes and charges. Also, the tax evasion which has great proportions remains an area indulged by the authorities of the state, and the growth of the necessity of financing budgetary commitments is usually solved based on increasing the fiscal charge.

Keywords: public finance; fiscal system; efficient of fiscality. (search for similar items in EconPapers)
JEL-codes: E60 E62 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2014p1.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:ovi:oviste:v:xiv:y:2014:i:1:p:633-636

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().