IDEAS home Printed from https://ideas.repec.org/a/icb/wpaper/v3y2016i1163-173.html
   My bibliography  Save this article

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

    Download full text from publisher

    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2016_20DASCALU_p163-173.pdf
    Download Restriction: no

    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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:icb:wpaper:v:3:y:2016:i:1:163-173. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rocsana Bucea-Manea-Tonis). General contact details of provider: http://icesba.eu .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.