STRATEGIES FOR USE OF TAX CLAIMS TRANSFER DURING ECONOMIC CRISIS

Adrian Vintilescu Belciug and Lacramioara Balan (Corches)
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Adrian Vintilescu Belciug: General Department of Public Finances Buzau
Lacramioara Balan (Corches): Department of Labor and Social Protection Valcea

Romanian Economic Business Review, 2009, vol. 4, issue 4, 15-20

Abstract: Although the provisions of the Code of Fiscal Procedure give the image of some norms that must be observed word by word, behind the legislative text there are hidden a series of options which can be taken, or some optimal strategies.The identification of the options expressed implicitly within the Code of Fiscal Procedure, as for example the option of carrying out the procedure of assignment of a claim but also its modelling by using the theory of games and the theory of the options which are subject of this study can have as a result the reduction of arrears, the increase of collections and the elimination of other consequences of the liquidity crisis.

Keywords: tax administration; insolvency risk; games theory; assignment of claim; payment (search for similar items in EconPapers)
Date: 2009
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