0000000000138891
AUTHOR
Mihai Aristotel Ungureanu
7 YEARS OF EUROPEAN FUNDING IN ROMANIA - BETWEEN SUCCESS AND FAILURE
This paper aims to achieve an overall picture of the absorption rate of European funds in Romania for the 2007-2013 programming period and to propose a series of recommendations on the steps our country needs to follow in order to improve the process of accessing and implementation of structural instruments at national level. These recommendations focus on preventing obtaining a low rate of absorption of EU funds allocated to Romania in the multiannual financial framework 2014-2020 , thus preventing wastage prospects of economic and social modernization , that these funds offer.
The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study
Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.
Tax Evasion: Part of the Underground Economy in Romania
The economies of developed or emerging countries have a component not subject to the eyes of the authorities, the underground economy, the size of which is likely to produce many imbalances and inequities. The attempt to mitigate state revenues by exploiting legislative imperfections or by using ingenious methods to avoid the payment of taxes is called tax evasion. The weight of the underground economy in Romania’s GDP is significant, with the percentage ranging from 22.4% to 28.4%. The European Union average is 10 p.p. lower than the level at which Romania is located, at the opposite end being Austria, Luxembourg and the Netherlands. The underground economy is predominantly dominated by bl…
Tax Burden, as Determining Factor of Tax Morale in Romania and European Union
Tax burden and tax morale are economic variables that influence each other. Tax morale is one of the basic components of compliance decisions and fiscal pressure expresses the intensity with which revenue from taxpayers is collected from individuals and legal persons. The tax morale determines the taxpayer to voluntarily comply with the declaration and payment of taxes due to the budget. Any form of collection, other than voluntary compliance, entails additional costs that implicitly increase budget expenditures, and consequently reduce the standard of living. The creation and proper functioning of a control system, as well as voluntary compliance are imperative for achieving a high level o…
Operational Programmes - Tools to Combat Economic Crisis
Abstract This paper aims to present the state of implementation of operational programs 2007-2013 co-financed with structural instruments, to determine the level of absorption of these funds and the achievement of the strategic objectives set by European and national documents. The purpose of this analysis is to identify weaknesses and strengths that Romania has in this area and how it is likely to increase the success of absorption rate of EU funds. All these aspects are very important, as structural funds are considered an important tool in combating the effects of the financial crisis on the Romanian economy.