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Leveraging Sustainability As Budgetary Resources Through Financial Law Instruments

Author

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  • IONEL BOSTAN

    (DOCTORAL SCHOOL OF ECONOMICS, STEFAN CEL MARE UNIVERSITY, SUCEAVA, ROMANIA)

Abstract

Through this approach we intend on actually achieving glances on basic legal norms in the field of taxation - Tax Code and the Fiscal Procedure Code - in terms of their potential to confer sustainability of public financial resources. Therefore, after playing some considerations regarding the sustainability of fiscal resources, highlighting the relationship taxation - development, we stop on the first reunification tax laws in the context of the market economy in Romania (2003), marked by the adoption of the Tax Code - by law - and legislating procedure by governmental tax legislation, then the desire circumscribed debate issues of sustainability of public finances. By placing our focus on massive renewal of the provisions of the tax code, which took place in 2015, and treat problems related to sustainability, prudence, predictability and efficiency - as imperative contained in the Fiscal Responsibility Law. Creating the premises to ensure predictability of the tax system and the continuation of conduct necessary fiscal consolidation sustainable, by rewriting the Tax Code and re-systematization of rules of Fiscal Procedure are prominently presented in this paper (Part Two), to finally reveal the economic impact of rewriting Codes the tax area.

Suggested Citation

  • Ionel Bostan, 2016. "Leveraging Sustainability As Budgetary Resources Through Financial Law Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 33-42, February.
    • Handle: RePEc:cbu:jrnlec:y:2016:v:1:p:33-42
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    Citations

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    Cited by:

    1. BOSTAN, Ionel, 2018. "If It Is The Topic Of The Research Of The Informal Economy," LawArXiv fy3g9, Center for Open Science.
    2. ARTENE, Alin, 2018. "Focusing economic research on the issues of sustainability and environmental protection," SocArXiv jc6f5, Center for Open Science.
    3. ARTENE, Alin, 1915. "Focusing economic research on the issues of sustainability and environmental protection," LawArXiv g7hpy, Center for Open Science.
    4. BOSTAN, Ionel, 2018. "Book review: Tax law (By: Professor PhD Mihaela Tofan)," LawArXiv ukf97, Center for Open Science.
    5. BOSTAN, Ionel, 2018. "Advancing Research Into Sustainability Issues Starting With The Study Of Some Vectors Of Economic Dynamics," LawArXiv 47x35, Center for Open Science.
    6. ROMAN, Costica, 2018. "Real economy, reflection in the editorial-journalistic plan: Macrofinancial sketches," LawArXiv gn4ew, Center for Open Science.
    7. Aleksandr Kuklin & Kseniya Naslunga, 2018. "Methodological Features of the Assessment of the Regional Budget’s Situation," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(2), pages 395-407.

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