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Ï»¿The Efficiency Of Financial-Fiscal Control - An Objective Necessity Of The Romanian Society

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  • DOBRA Iulian Bogdan

    (Senior , “1st December 1918†University of Alba Iulia)

Abstract

The effectiveness of financial-fiscal control is a provocative field in the literature of macroeconomics. This paper aims to outline and analyse the effectiveness of financial fiscal control in Romanian society in the last three decades. Herewith, a literature review has been made to blueprint suitable thoughts related to our topic. The results illustrate that: i) the concept of financial control refers to the management of public finances, which involves the control of the expenditures and revenues of the state. On the other hand, fiscal control is focused on establishing the necessary resources to fund the state's budget. This means that the tax control and financial control ratios should be regarded as a party-to-whole arrangement; ii) although there have been studies that attempted to limit the scope of financial control and fiscal control, the two concepts still remain inextricably linked; iii) the concept of control is related to the management of various aspects of a socio-human activity, such as the establishment and maintenance of a framework for the improvement of the quality of life for all individuals iv) without making any mistakes, it is generally assumed that financial-control procedures are not effective if they do not have the necessary legislative framework; v) having the necessary legislative framework, financial-control procedures also need to be aware of the various techniques that can be used to avoid paying taxes and fees; vi) to effectively combat the various techniques that are used by the enterprises, financial-control bodies must regularly train their officers.

Suggested Citation

  • DOBRA Iulian Bogdan, 2022. "Ï»¿The Efficiency Of Financial-Fiscal Control - An Objective Necessity Of The Romanian Society," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-13.
    • Handle: RePEc:alu:journl:v:2:y:2022:i:24:p:13
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    References listed on IDEAS

    as
    1. John Considine, 2002. "Budgetary institutions and fiscal discipline: Edmund Burke's insightful contribution," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 9(4), pages 591-607.
    2. World Health Organization, 2015. "WHO report on the global tobacco epidemic, 2015: Raising taxes on tobacco," University of California at San Francisco, Center for Tobacco Control Research and Education qt1fh1f32m, Center for Tobacco Control Research and Education, UC San Francisco.
    3. Anita Boros & Csaba Fogarassy, 2019. "Relationship between Corporate Sustainability and Compliance with State-Owned Enterprises in Central-Europe: A Case Study from Hungary," Sustainability, MDPI, vol. 11(20), pages 1-23, October.
    4. Wolman, Harold, 1983. "Understanding Local Government Responses to Fiscal Pressure: a Cross National Analysis," Journal of Public Policy, Cambridge University Press, vol. 3(3), pages 245-263, August.
    5. Florentina ISTRATE, 2017. "Preventive Measures And Forms Of Coherence Through The Fiscal Evasion Phenomenon In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 29-36.
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    More about this item

    Keywords

    financial-fiscal control; tax evasion; tax administration; tax code; tax revenue.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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