The specificity of functions and principles of fiscal management

The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions and principles

THE ESSENCE OF FISCAL MANAGEMENT

The existence of fiscal management determine the identification of the essential coordinates of it: the main objective; the sphere of action; essential characteristics; fundamental values; the main function; principles and legities. The essence of fiscal management represent its functions and on the basis of conceiving and exercising management from fiscality field resides an aggregate of principles. In this paper we will try to define the fiscal management, to identify the fundamental and specific objectives, to specify the content of specific functions and principles.fiscal activity; fiscal management; functions, principles

The specificity of functions and principles of fiscal management

The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions and principles.fiscal management; functions; principles; taxes

SOME CONSIDERATIONS FOR IMPROVEMENT ROMANIAN TAXATION

The two terms, improvement and modernization are increasingly used to analyze tax issues, because the trend is towards ensuring optimal in terms of taxation and tax settlement to the criteria of normality, so that it becomes a key component of economic and social life of any nation. Through this article, we try to address some aspects to be taken into account when it comes to improving a tax system or tax activity, especially for the situation in Romania.improvement, optimal taxation, efficiency, fiscal management, fiscal rules

SEVERAL COORDINATES ON BASIC ACCOUNTING FOR NON-SPECIALISTS HOLDING A MANAGERIAL POSITION IN UNIVERSITIES

Any corporate entity, can function only with its accounting, as an objective requirement of financial management, the order and discipline being requirements of law, but also of their own status. In this paper, aim to present main issues for basic accounting you need to know a non specialis occupying a leading position in higher education institutions in Romania. In this respect, we selected main issues: concept, features, principles of basic accounting; characteristics of financial-accounting information; basic accounting equations; the role of cost information in decision making.financial resources mangement; financial-accounting information; basic accounting equations; cost information

Considerations regarding the Romanian fiscal and budgetary reform in accordance with the E.U. requirements

The paper starts with the role of the Romanian fiscal and budgetary reform in the development and economical growth and has as purpose to emphasize the essential problems: the harmonization and fiscal coordination from the E.U. perspective; the Romanian fiscal and budgetary perspectives for period 2007-2009.fiscal; budgetary; reform; period transition; harmonization; coordination

FEW COORDINATES OF THE TAX INCENTIVES IN ROMANIA

Each taxpayer willingness to pay as little in taxes and duties can be materialized by the benefit provided by tax incentives. Tax incentives are an essential component of the technical elements required for sampling, and they appear as economic and social policy measures, with a stimulating role. Without claiming a comprehensive approach, through this paper, we refer to the typology, methodology and effects of granting tax incentives, trying to specify for which tax relief is granted, who are awarded and for whose benefit they were designed.tax incentives; discounts; exemptions; financial support; benefits

WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?

In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.tax authorities, tax administration, responsibilities, taxpayers, state