IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis

Listed author(s):
  • Brojba, Laura Cornelia


    (The Bucharest Academy of Economic Studies)

  • Dumitru, Corina Graziella


    (The Bucharest Academy of Economic Studies)

  • Belciug, Adrian Vintilescu


    (The Bucharest Academy of Economic Studies)

Registered author(s):

    Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of tax administration. Because of the contribution to the growth of the revenues to the consolidated budget, important especially during an economic crisis, we considered the analysis and modelling of several default options included in the Fiscal Procedure Code, both with respect to debt collection and to tax inspection. Increased efficiency has been analyzed both in terms of the possibility of application of enforcement measures, but also of appropriate strategies to combat tax evasion by fiscal control and introducing a "flat" tax. The modelling of decisions included, as instruments, the valuation of the assets in risky conditions, theory of games and ARMA econometric model. The study concludes that in the early periods of economic crisis it is not the ease of tax administration (rescheduling, delays, exemptions) that leads to an effective policy but rather government policies that reduce the probability of bankruptcy among companies. Regarding the tax inspection, the model used leads to possibilities of profound analysis of the dimensions of the control activity and the design of a flat tax. Financial modelling of several tax administration decisions resulted in a procedure by Order of the President of the National Agency for Tax Administration (ANAF) no. 1126/2008 and therefore the use of flexible models must consider, even in the budgetary sector, besides increasing profitability on earnings also the risk of insolvency.

    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 Institute for Economic Forecasting in its journal Romanian Journal for Economic Forecasting.

    Volume (Year): (2010)
    Issue (Month): 1 (March)
    Pages: 151-164

    in new window

    Handle: RePEc:rjr:romjef:v::y:2010:i:1:p:151-164
    Contact details of provider: Postal:
    Casa Academiei, Calea 13, Septembrie nr.13, sector 5, Bucure┼čti 761172

    Phone: 004 021 3188148
    Fax: 004 021 3188148
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. repec:dau:papers:123456789/7463 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    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:rjr:romjef:v::y:2010:i:1:p:151-164. 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: (Corina Saman)

    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.