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Assignment of Tax Receivables – a Possible Solution to Increase the Public Budgets Revenues and to Counteract the Growth of Tax Arrears? Analyzing the History and Application of Tax Receivables Assignment in Romania

Author

Listed:
  • Elena-Doina DASCALU
  • DragoÈ™ Mihai UNGUREANU

    (Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785)

Abstract

The article analyses the manifestation of the assignment of tax receivables in terms of finding a solution regarding the growth of public budgets revenues, and counteracting the alarming increase in tax arrears. Also, the article presents an analysis of the historical data recorded in terms of applicability of tax receivables assignment in Romania. In terms of functional market economy, the Romanian tax administration bears the responsibility and burden of accumulated debts, of which a considerable amount is considered irrecoverable. Considering this, a significant proportion is represented by arrears that are at least one year old, which is why consistent growth of debts not received by the due date, often over one year old, imposed the need to identify urgent solutions and measures to counteract this phenomenon.

Suggested Citation

  • Elena-Doina DASCALU & DragoÈ™ Mihai UNGUREANU, 2016. "Assignment of Tax Receivables – a Possible Solution to Increase the Public Budgets Revenues and to Counteract the Growth of Tax Arrears? Analyzing the History and Application of Tax Receivables Assi," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 163-173, October.
    • Handle: RePEc:icb:wpaper:v:3:y:2016:i:1:163-173
    as

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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2016_20DASCALU_p163-173.pdf
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    References listed on IDEAS

    as
    1. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    receivables assignment; tax arrears; taxpayers; tax registration certificates; irrecoverable debts; tax administration.;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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