IDEAS home Printed from https://ideas.repec.org/a/sdb/social/v9y2020i1p21-34.html
   My bibliography  Save this article

Current characteristics and possible perspectives of the fiscal-budgetary system in Romania

Author

Listed:
  • Ionel LEeonida

    (Centre for Financial and Monetary Research “Victor Slãvescu”, Romanian Academy)

Abstract

The COVID – 19 pandemic amplifies the analyzes and evaluations on the effectiveness of the fiscal-budgetary systems, a s the main means of state intervention in the economic and social activity, according to its functions. In this context, based on an incursion on its characteristics from the post-pandemic period COVID - 19, we present certain structural characteristics and conduct aspects of the fiscal-budgetary system in Romania, which we subsequently analyze from the perspective of possible paradigm revision perspectives the fiscal-budgetary system, meant to lead to its greater adaptability to the economic and social needs of society. In this direction, elements of the tax structure, elements of dynamics in relation to the economic evolution and elements regarding the taxation of personal incomes will be analyzed. From a methodological point of view, the theoretical and the descriptive statistical analysis will be used, in convergence with the presented objective.

Suggested Citation

  • Ionel LEeonida, 2020. "Current characteristics and possible perspectives of the fiscal-budgetary system in Romania," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 9(1), pages 21-34, April.
    • Handle: RePEc:sdb:social:v:9:y:2020:i:1:p:21-34
    as

    Download full text from publisher

    File URL: http://www.economic-debates.ro/Art%203%20DSE%201%202020%20Leonida.pdf
    Download Restriction: no
    File URL: http://www.economic-debates.ro/Art%203%20DSE%201%202020%20Leonida.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    structure of tax revenues; tax revenue dynamics; direct taxation; fiscal perspective;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sdb:social:v:9:y:2020:i:1:p:21-34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adi Sava (email available below). General contact details of provider: http://www.economic-debates.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.