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Efficiency of Tax Claims Collection through Foreclosure

Author

Listed:
  • Elena Doina Dascãlu

    (”Spiru Haret” University, The Faculty of Economics)

  • Laura Nasta

    (Bucharest University of Economic Studies, Doctoral School in Economics)

Abstract

The most important way to enhance amounts collected to the state budget from taxes is to discipline tax payers, increasing voluntary compliance with tax claims statement and payment. Tax claims collection can be made more efficient by concentrating the resources of debt enforcement bodies on taxpayers with a high volume of arrears (some 20% of taxpayers with outstanding debts exceeding 15,000 lei cumulate 95% of the overall arrears). The enforcement of procedures to monitor taxpayers in difficulty, before they are under the insolvency procedure, so that ANAF (The National Authority for Tax Administration) may timely conduct tax inspections, order restraint measures, foreclosure, before the taxpayer’s patrimony is scattered or shared among creditors, plays an important part in making tax claims collection through foreclosure more effective. Promoting legislative measures to stimulate voluntary compliance with the obligation to pay tax claims would have beneficial effects on the consolidated general budget economy.

Suggested Citation

  • Elena Doina Dascãlu & Laura Nasta, 2015. "Efficiency of Tax Claims Collection through Foreclosure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 410-416, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:410-416
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    Cited by:

    1. BOSTAN, Ionel, 2018. "Business Finance (By: Prof. PhD Elena-Doina Dascalu)," LawArXiv 4er5c, Center for Open Science.

    More about this item

    Keywords

    foreclosure; arrears; recoverable arrears; tax claims collection;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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