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Some Coordinates Concerning The Fiscal Transparency From Romania

Author

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  • Carmen, COMANICIU

    () (“Lucian Blaga” University of Sibiu)

Abstract

Due to the economic and social phenomena and processes, the local, national and international size of taxation, the effects of international financial crisis, under the current circumstances, fiscal transparency has an important role in the public domain for any nation. When reference is made to fiscal reporting, to the fiscal and budgetary forecast, to public finance sustainability, to fiscal risk and fiscal management, increasing fiscal transparency must be the key for good governance, in order to develop fiscal performance. In this context, through this article we present some aspects relating to fiscal transparency from Romania, taking into account how to assess, the achieved level, the best practices and the size and sources of vulnerability. Without claiming an exhaustive approach, we believe that the issues of this article provides possible solutions for increasing fiscal transparency from Romania, so that, be establish a genuine fiscal credibility, aimed at ensuring economic and financial stability.

Suggested Citation

  • Carmen, COMANICIU, 2016. "Some Coordinates Concerning The Fiscal Transparency From Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 60-67.
  • Handle: RePEc:brc:journl:v:31:y:2016:i:1:p:60-67
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    File URL: http://www.strategiimanageriale.ro/papers/160108.pdf
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    References listed on IDEAS

    as
    1. Elif Arbatli & Julio Escolano, 2015. "Fiscal Transparency, Fiscal Performance and Credit Ratings," Fiscal Studies, Institute for Fiscal Studies, vol. 36, pages 237-270, June.
    2. Alt, James E. & Lassen, David Dreyer, 2006. "Fiscal transparency, political parties, and debt in OECD countries," European Economic Review, Elsevier, vol. 50(6), pages 1403-1439, August.
    3. International Monetary Fund, 2005. "Fiscal Transparency and Economic Outcomes," IMF Working Papers 05/225, International Monetary Fund.
    4. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    fiscal transparency; fiscal performance; standards and best practices; budget transparency;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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