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Romania and Switzerland: Comparative Models of Fiscal Management. Good Practices and Soft Law

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  • Ciorsac, Alexandra Maria

Abstract

The healthy, efficient, and sound fiscal management, as indicator of the health of the tax system in particular, and of the entire system of government in general is an essential aspect of the principle of good fiscal governance. This article aims at analysing both Switzerland an Romania from the perspective sound fiscal management, with the purpose of identifying elements used by the Swiss administration to ensure a stable, efficient and effective fiscal policy, which may be adopted by Romania. This comparative study between the Romanian and the Swiss fiscal management aims to consider only elements of soft law that can make a positive difference if implemented by the Romanian administration. The Swiss model of fiscal governance can bring to light solutions to increase fiscal capacity and resistance to economic shocks for Romania.

Suggested Citation

  • Ciorsac, Alexandra Maria, 2020. "Romania and Switzerland: Comparative Models of Fiscal Management. Good Practices and Soft Law," Academic Journal of Law and Governance, Romanian Academic Society of Administrative Sciences, vol. 8(2), pages 129-141.
    • Handle: RePEc:agx:agxajl:v8i2p129
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