THE MODELING OF CERTAIN TAX ADMINISTRATION OPTIONS

How big will be the receipts in budgetary execution? Lower? Bigger? Referring to last year, is the situation better? How much will the receipts be next month? These are questions which flow inevitably in the end of each month, especially in times of econtax administration, ARMA process , Forecasts of Budget , budget

STRATEGIES FOR USE OF TAX CLAIMS TRANSFER DURING ECONOMIC CRISIS

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.tax administration, insolvency risk, games theory, assignment of claim, payment

On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis

Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of tax administration. Because of the contribution to the growth of the revenues to the consolidated budget, important especially during an economic crisis, we considered the analysis and modelling of several default options included in the Fiscal Procedure Code, both with respect to debt collection and to tax inspection. Increased efficiency has been analyzed both in terms of the possibility of application of enforcement measures, but also of appropriate strategies to combat tax evasion by fiscal control and introducing a "flat" tax. The modelling of decisions included, as instruments, the valuation of the assets in risky conditions, theory of games and ARMA econometric model. The study concludes that in the early periods of economic crisis it is not the ease of tax administration (rescheduling, delays, exemptions) that leads to an effective policy but rather government policies that reduce the probability of bankruptcy among companies. Regarding the tax inspection, the model used leads to possibilities of profound analysis of the dimensions of the control activity and the design of a flat tax. Financial modelling of several tax administration decisions resulted in a procedure by Order of the President of the National Agency for Tax Administration (ANAF) no. 1126/2008 and therefore the use of flexible models must consider, even in the budgetary sector, besides increasing profitability on earnings also the risk of insolvency.tax administration, insolvency risk, option theory, theory of games, flat tax

Tourism "“ Dynamising Element in the Sustainable Development of South-West Oltenia Region

The study examines the touristic potential of South-West Oltenia region. It proves that on territorial profile, the South-West Oltenia region might substitute for the problems of development of the National economy, through a good touristic capitalization. Natural touristic resources, being inexhaustible and uniformly distributed in the territory, become the defining elements of the analyzed geographical space. Their role can be maintained in superior parameters, having a polarizing effect of the territorial organization phase

Tourism "“ Dynamising Element in the Sustainable Development of South-West Oltenia Region

The study examines the touristic potential of South-West Oltenia region. It proves that on territorial profile, the South-West Oltenia region might substitute for the problems of development of the National economy, through a good touristic capitalization. Natural touristic resources, being inexhaustible and uniformly distributed in the territory, become the defining elements of the analyzed geographical space. Their role can be maintained in superior parameters, having a polarizing effect of the territorial organization phase

BEHAVIOR ASSESSMENT OF NEWLY GERMOPLASM SOURCES OF CULTURE GROWING IN VITICULTURAL CENTER BANU MARACINE

Extension grape-vine culture, namely the introduction of a certain area of new varieties requires environmentalassessment of suitability of the space allocated for this purpose.Such factors may reveal optimal and restrictive, you can print a specific direction for the center of wine production canbe investigated or choose those varieties which are best adapted to existing environmental conditions.Improving the national range of varieties of table grapes, varieties created by the introduction in recent decades hasenabled the completion and diversification, for each area of favorability and even tolerated areas. Thus, the polygonExperimental Station vineyard in Teaching, University of Craiova, framed in terms of administrative center of thevineyard Banu Maracine was created an experimental device.For this purpose the Banu Maracine EDS study was initiated and technological agrobiological two new varietiesrecently introduced collection ampelography: Argessis siAuriu of Stefănesti. The study seeks to answer how theenvironmental adaptation of Argessis variety, variety created in the Arges Stefănesti for conditions in Olteniaecoclimatice wine during 2007-2009, compared with the variety Victoria