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The Fiscal Apparatus In Romania And The Indicators For Measuring The Efficiency Of Its Activity

Author

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  • Chirculescu Maria Felicia

    (UNIVERSITY CONSTANTIN BRANCUSI TARGU JIU)

Abstract

The rhythm and content of the changes from the political-administrative, conceptual, legislative and technical-procedural point of view, in the context of which the fiscal system was realized, the radical transformation of the economic environment, have determined numerous adaptations and transformations of the fiscal apparatus from several points of view. The complexity of the activities has in time determined a professional specialization of the component structures and an increasingly clear separation of the activities in order to be managed and controlled. The fiscal apparatus consists of a set of institutional structures whose attributions, competencies and responsibilities are established by regulation and have as common objective the realization of fiscal revenues at the terms and under the conditions provided by law. Currently, in Romania, the public institution through which the Government fulfills its executive role in fiscal matters is represented by the Ministry of Public Finance, which functions as a specialized body of the central public administration subordinated to the Government. The objective of the paper is on the one hand to present the fiscal apparatus in Romania, as well as to highlight the indicators for measuring the efficiency of the activity carried out by the fiscal apparatus. The indicators highlighted in the paper for the assessment of the activity carried out by the fiscal apparatus are based on statistical data.

Suggested Citation

  • Chirculescu Maria Felicia, 2020. "The Fiscal Apparatus In Romania And The Indicators For Measuring The Efficiency Of Its Activity," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 65-71, August.
    • Handle: RePEc:cbu:jrnlec:y:2020:v:4:p:65-71
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