During its 13 year history, the euro area experienced the most severe economic downturn in the late 2000s as a result of the 2007 financial-economic crisis stemming from the US banking sector. The crisis in the monetary union, besides posting a significant economic and social cost, revealed...

The European Economic Community treaty defines indirect taxation common rules taking into consideration their impact upon free merchandiseâ€â"¢s circulation and upon international commercial exchanges. Once the Roma treaty has been signed (1957) the established scope was creating a...

This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the...

The relationship IRS - taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing. Between the apparently excessively formal position held by the IRS, which seems to conceal behind the laws, and the sometimes...

Fiscal administration seeks rapid intervention in the action of preventing the formation of budgetary arrears and accomplishing public financial resources at the time scheduled by the fiscal authorities to collect public financial resources. The establishing of the immediate measure blocking of...

The multitude of fiscal politics` objectives supposes a rational and a well-informed selection of them. Fiscal politics handle specific instruments and levers , producing effects which are hard enough to be quantified and reactions, which most of the time are unforeseen by the payers in their...

The paper intends to analyse a model of decentralization specific to Continental Europe, which shows that a transfer of responsibility to the local authorities has not always been appropriately followed by a transfer of resource, the consequence being the appearance of budgetary imbalances at...

The paper’s objective is to present the affordability and the fiscal pressure, essential indicators, in our opinion, in capitalising every local community’s fiscal policies, specific to the natural person and legal person tax payers. Therefore, these indicators must be considered when...

The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within the financial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis for the future projections of the expenditure of local...

The paper intends to present the manner in which the public services diagnosis is made, taking into consideration the complexity of its making. The making of the public services’ diagnosis is determined on one hand by the number and diversity of public services ensured by the local...