IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Strategies For Use Of Tax Claims Transfer During Economic Crisis

  • Adrian Vintilescu Belciug

    (General Department of Public Finances Buzau)

  • Lacramioara Balan (Corches)

    (Department of Labor and Social Protection Valcea)

Registered author(s):

    Although the provisions of the Code of Fiscal Procedure give the image of some norms that must be observed word by word, behind the legislative text there are hidden a series of options which can be taken, or some optimal strategies.The identification of the options expressed implicitly within the Code of Fiscal Procedure, as for example the option of carrying out the procedure of assignment of a claim but also its modelling by using the theory of games and the theory of the options which are subject of this study can have as a result the reduction of arrears, the increase of collections and the elimination of other consequences of the liquidity crisis.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

    Volume (Year): 4 (2009)
    Issue (Month): 4 (Winter)
    Pages: 15-20

    in new window

    Handle: RePEc:rau:journl:v:4:y:2009:i:4:p:15-20
    Contact details of provider: Postal: Bd.Expozitiei 1B, Bucuresti, Sector 1, Etaj 3, 012101
    Phone: +4-0372-120.131
    Fax: +4-021-202.91.51
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:4:y:2009:i:4:p:15-20. 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: (Alex Tabusca)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.