0000000000212598
AUTHOR
Bunescu Liliana
showing 10 related works from this author
THE ISSUES ON FINANCING THE ROMANIAN OLD AGE SECURITY BUDGET
2012
Social security systems are facing new challenges that differ significantly from those experienced decades ago, and which involve major implications for their financing. One of the most important components of social security systems is the public budget for old age insurances. The paper considers the main sources and constraints of the financing mix for social protection of old age and disabled persons in Romania during 2000–2010. After an introduction about the need of social protection in a society and the forms of social security systems, the paper continue with the particularities of EU member states social protection systems and Romania’s position, the paper presents the revenues of p…
RECONSIDERING THE FUNDING SOURCES FOR THE HEALTH SYSTEM IN ROMANIA
2010
An optimal health system must ensure that all citizens have free access to medical services, and to determine the effective use of funds. We therefore reach the conclusion that the health financing system that best meets the optimal criteria is the public one. We believe that a system of public health funding should be based not only on contributions, but also on funding from the state budget; therefore it should combine the two public sources. If it were based solely on contributions, then the earnings should be volatile towards the economic cyclicality, and would not ensure the fiscal sustainability of the system. The private health financing system should be based on private insurances, …
THE MEMBER STATES OF NORTH EUROPEAN UNION AND LAFFER'S THEORY
2015
In most cases, the current situation of a country or another depends on the historical evolution of its own tax system, especially on the method that it was designed and applied in practice. By the reforms implemented, governments have a difficult task to accomplish, namely finding formulas that provide the financial resources necessary for the functioning of public institutions and reducing the tax burden to taxpayers. This paper aims to determine, by using graphical representation of Laffer's curve, the type of relation between tax burden and tax revenues in Denmark, Sweden, Finland, Estonia, Latvia and Lithuania. The research is based on data provided by the European Commission for18 yea…
INTERNATIONAL FINANCING ALTERNATIVES FOR ROMANIAN CENTRAL GOVERNMENT
2011
At present all world countries are seeking to attract the cheapest way of public resources needed to cover budget deficits. This paper aims to review the five alternatives for external funding of countries faced with insufficient public funds to the state budget. It focuses on the possibilities of financing with borrowed resources. The financing alternatives are presented from the perspective of Romania's access to them, with comparative references to other European Union member states. International funding alternatives are: loans from the International Monetary Fund, World Bank, European Commission, European Bank for Reconstruction and Development, European Investment Bank.
ANTI-CRISIS TAX MEASURES IMPLEMENTED IN ROMANIA DURING 2009-2011
2012
This paper is a centralization of fiscal measures decided by the Romanian Government. These measures were taken during 2009 - 2011 in order to counteract the negative effects of financial crisis. At the end of paper it can be found some possible future fiscal measures to be taken in our country, which were not included in Government vision.
FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011
2013
The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.
ANALYSIS OF CORRELATION BETWEEN TAX REVENUES AND OTHER ECONOMIC INDICATORS IN EUROPEAN UNION MEMBER STATES
2014
This paper aims to identify the presence or absence of a connection between some factors that influence the evolution of tax revenue in the EU and to quantify its intensity using Pearson correlation coefficient. Testing the bivariate correlation between tax revenues and a range of 15 causal factors lead to a division of variables that determine the evolution of tax revenues into three categories: significant factors such as GDP, net national income per capita, gross added value, gross salary, current account balance, less significant factors of tax revenue such as the employment rate, public expenditures, public debt, and foreign direct investment, and non-factors of tax revenues such as un…
ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION
2012
Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular country. Without claiming an exhaustive approach, our work presents some fiscal aspects from Eastern European countries found in world rankings, by emphasizing the influence of these factors on the posi…
WHICH ARE THE FUTURE REVENUES OF THE EUROPEAN UNION SINCE2014?
2012
The new EU multiannual financial framework must bring some changes in methods of EU funding. European public revenue reform is needed to cover the weaknesses in the period 2007-2013. The EU financing reform covers three main elements: the simplification of the Member States` contributions, the introduction of new own resources, and the reform of correction mechanisms. This paper begins with a presentation and analysis of current EU funding system, of its characteristics, but it also contains a number of proposals for the new revenues of the EU budget from 2014 to 2020.
WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?
2013
Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.