Comunitatea locală și starea ei financiară

De-a lungul anilor, autorităţile locale de la toate nivelele s-au confruntat cu un număr din ce în ce mai mare de probleme financiare. Acestea au apărut în relaţie cu următoarele elemente: creşterea cererilor de servicii, presiunea sindicatelor, schimbări structurale ale economiei, creşterea galopantă a ratei inflaţiei, precum şi împreună cu schimbări semnificative în relaţiile interguvernamentale.</p

Efecte și implicații ale impozitării persoanelor fizice

This paper is concerning with the very important effects what taxes on income have to various persons. The taxes, on various forms of income, have various effects on work, savings and consume – this paper emphasize some of this effects, what is true about this effects, what the data relieve.</p

Așezarea impozitelor și taxelor mobilizate la bugetul de stat

Totalitatea resurselor băneşti care alimentează bugetul public formează un sistem unitar de venituri, indiferent de provenienţa acestora şi de veriga bugetară la care se mobilizează. Finalitatea comună a acestor venituri constă în finanţarea unor utilităţi sau necesităţi cu caracter public.</p

Tendințe în impozitarea din Uniunea Europeană

The study strives to analyze the evolution of different taxes in the EU countries, during 1995-2004, in order to observe if the fiscal pressure has diminished during this period. That’s because many countries have taken some measures to decrease the tax burden, especially on labor. Analyzing the total tax to GDP ratio for the EU 15 countries we can mention that it has decreased in four countries and the most in Ireland, with more than 2 percentage points. It was also noticed that the highest ratio appeared in Sweden and Denmark, and the smallest in Ireland. In the same time the ratio of total taxes was between 28% and 53% for all the fifteen countries. In the same time the indirect taxes to GDP ratio increased in all the countries, excepting Ireland, oscillating between 10% and 18% for the whole period. But the direct taxes to GDP ratio decreased in six of the analyzed countries, the highest level appearing in Denmark, and the smallest in Greece and Portugal.</p

Strategii de măsurare a veniturilor

This article presents the strategy of identifying the source of revenues and measuring them. The process is related to the decision making of choosing the adequate method of measuring the revenues and all its steps.</p

Cheltuieli publice

Interesul asupra ramurii bugetare a cheltuielilor publice a suferit o semnificativă evoluţie de-a lungul ultimelor două secole, ţinând seama, mai ales de evenimentele istorice care au determinat modificări majore în plan economic şi social. Deşi la prima vedere modificarea nivelului cheltuielilor ar părea că influenţează în mod direct doar activităţile din sectorul public, totuşi în cele din urmă cel care suportă aceste schimbări este cetăţeanul ca beneficiar final al serviciilor publice.</p

Orașul - colector de datorii

This article is trying to present the difficulties of the process of collecting and spending local taxes. The success in forecasting and collecting revenues is essential for the city solvability. The forecast of the expenses is also very important in order to balance the local budget. The accuracy of forecasting revenues and expenses affects the future budgets and local development.</p

Programul de investiții de capital

This article illustrates the “capital investment program” of local communities. In the first part is presented the necessity to elaborate a capital investment program how to organize all this process. The second part is related to the politics of the capital investment program and to the selection and structuring the investment projects.</p

Impozitul ca principal element al politicii fiscale

This paper is dealing with a very important problem of economic policy: the role and the significance of the instruments of fiscal policy and monetary policy. The core of this paper is that the taxes as fiscal bias must be the most important instrument of economic policy, but together with monetary instruments.</p

Programarea Planificarea Sistemului Bugetar - PPBS

Unlike the line-item budget, which lists total departmental appropriations by items for which will spend funds, a program budget displays a series of “mini-budgets,” which show the cost of each of the activities that departments perform. In the case of the water department, for example, a separate mini-budget would be established for water production and distribution, water system repair and maintenance and meter reading. Program budgeting enables to identify the total cost of each service and set spending levels and priorities accordingly. The downside to the program budget approach is that considerable time is required to establish and maintain the system. Also, programs tend to overlap, both between departments and within the same departments, which can make the collecting data difficult.</p