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Considerations On Some Shortcomings Of The Functioning Of The State Treasury And Possibilities For Its Improvement

Author

Listed:
  • BARTALIS Anne-Marie

    (Lucian Blaga University of Sibiu, Romania)

  • STANESE Ioana Tatiana

    (Lucian Blaga University of Sibiu, Sibiu, Romania)

  • DOBRE Alexandru Cristian

Abstract

In Romania the State Treasury was established in 1992 as a result of the reorganization and adaptation to the conditions of market economy of the public finances. This paper aims to show some of the shortcomings of the functioning of the State Treasury, as well as some possibilities for the improvement of the State Treasury's functioning. One of the biggest vulnerability of the system is the Single Accounts Open on Budgets. We analyzed the influences these accounts have on the correct reflection of taxpayers' payments to the State Budget and according to our findings we made some recommendations on how these payments should be reflected in the annual budget execution account.

Suggested Citation

  • BARTALIS Anne-Marie & STANESE Ioana Tatiana & DOBRE Alexandru Cristian, 2018. "Considerations On Some Shortcomings Of The Functioning Of The State Treasury And Possibilities For Its Improvement," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(2), pages 8-15, August.
  • Handle: RePEc:blg:reveco:v:70:y:2018:i:2:p:8-15
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    More about this item

    Keywords

    State Treasury; State Budget; State Social Insurance Budget; Single Accounts Open on Budgets;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt

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