Search results for "Fiscal system"
showing 3 items of 3 documents
The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty
2020
This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held …
retorno a la obediencia de Juan I: la reinstauración de las décimas pontificias (1387-1393)
2020
En 1387, el papa aviñonense Clemente VII promulgó tres décimas pontificias en la Corona de Aragón que debían servir para sufragar los gastos que ocasionaban las revueltas en Cerdeña. Parte de la colecta se destinó al rey aragonés Juan I que acaba de acceder al trono tras la muerte de su padre. Se desmarcaba así de su predecesor, quien se había incautado durante nueve años de las rentas de la Cámara Apostólica. En este artículo se estudia el retorno a la obediencia de Juan I y la reinstauración progresiva del aparato fiscal y financiero pontificio en la Corona de Aragón a través de la recaudación y gestión del tributo de la décima papal. Pope Clement VII of Avignon promulgated in 1387 three …
The Importance of a Medium-term Budgetary Framework in Enhancing the Sustainability of Public Finances in Romania
2014
Abstract The reform that the romanian fiscal system should follow aims to increase the quality of public finances and fiscal governance and strengthening fiscal discipline through better management of budgetary resources. This can be achieved by taking legislative and institutional measures, such as a new law on fiscal responsibility, developing a long-term fiscal strategy, moving to a multi-annual budget programming by implementing a medium-term budgetary framework, the introduction of strict fiscal rules and the establishment of an Independent Fiscal Council. The purpose of this paper is to highlight the importance of adopting a medium-term budgetary framework by Romania and the role that…