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Fiscal Management: Methods and Principles

Author

Listed:
  • Stoica Carmen

    (Free International University from Moldova)

Abstract

The purpose of the fiscal state management is to ensure a stable fiscal balance, also to achieve long-term balanced by the taxes of all its functions under implementation procedures and fiscal process elements , and to optimize the flow of input and output tax. The central place in the structure of fiscal state management is assigned to optimizing the tax flows through applying the effective administrative decisions in the domain of tax revenue, tax expense and use of tax benefit. The fiscal management should be based on three basic principles: equity; predictability; efficiency. Also, fiscal management is a process conducted entirely by fiscal management principles and fiscal planning and forecasting, tax law, tax audit, accounting and tax revenue analysis. However, fiscal management is based on general principles, implementation of which is achieved through concrete principles applied in the work of tax administration subjects.

Suggested Citation

  • Stoica Carmen, 2015. "Fiscal Management: Methods and Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 385-390, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:385-390
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    More about this item

    Keywords

    tax; state; payments; principles; methods.;
    All these keywords.

    JEL classification:

    • H0 - Public Economics - - General
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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