Considerations Regarding The Incomes And The Public Debt
AbstractThe general objective of this paper is a topic of present interest, taking into consideration the state’s need to collect the funds from the tax payers, in order to meet the public needs, which are greater and greater in the present stage. Through a documentary research, this paper identifies the dimension and the general principles in order to collect and administer the public funds efficiently, under the actual European and national conditions. In the content of the paper, we make a detailed analysis of the main objectives regarding the following aspects: the concept of budgetary incomes system, the sources of origin, the ways of collecting and using them to pay off the public debt. If these principles are applied, essential changes regarding the incomes and the public debt will take place, leading to a better enforcement of the legal national provisions and the European Directives, in order to harmonise the national legislation with the European Union legislation.
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Bibliographic InfoArticle provided by Romanian-American University in its journal Romanian Economic and Business Review.
Volume (Year): 7 (2012)
Issue (Month): 1 (March)
budgetary incomes; public debt; financial public resources; tax payer; income taxes;
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