Search results for "public budget"
showing 7 items of 7 documents
Autonomie e controlli della Corte dei conti nel quadro dei principi costituzionali e dei vincoli sovranazionali in materia economico-finanziaria
2022
Una riflessione dei controlli sulle autonomie territoriali intestati alla Corte dei conti non può prescindere dal loro inquadramento costituzionale. L’A. prospetta una ricostruzione del controllo come espressione di una funzione neutra e imparziale che deve riposare su precisi parametri costituzionali che ne legittimano l’adozione e di cui va resa una stretta interpretazione: il controllo sulle Autonomie territoriali deve così essere necessariamente una attività tale da avvicinarla a quella giurisdizionale piuttosto che amministrativa. È in tale chiave che deve essere inteso il rapporto fra ausiliarietà di cui all’art. 100 Cost. e controlli sui bilanci ed i rendiconti. L’evoluzione del quad…
E-Democracy and Public Online Budgeting
2014
If social media are to reinforce sustainability of political decisions their design has conceptually to take into account the implications of deliberative democracy, which stresses the active co-operation of virtually all citizens of a democracy for the purposes of participatory involvement. Essential to deliberative e-democracy is therefore a technologically supported comprehensive discourse about political subjects which is also called Deliberation. Theoretical implications of Deliberation are discussed from the angle of political science and social psychology. Finally, the practical implications of Deliberation rooted in social media are exemplified by an online citizen involvement for t…
Issues on Financing Sources of Environmental Fund In Romania
2017
Abstract Environmental taxation has been developing for decades and it started to gain its importance, especially with the European Union extending. The usage of taxes as a part of environmental policy has been known for some time in Romania and developments in this area continued year by year. The present paper explores the current system of environmental taxes in Romania. It highlights the importance of car pollution tax in financing Environmental Fund and the existence of many tax liabilities irrelevant as financial importance.
How Does the Romanian State Support the Increase of Energy Efficiency of Buildings by Using Public Funds?
2020
Abstract The issue of improving the energy efficiency of buildings in Romania is one of interest, both for the state authorities and for the population. The general purpose is to encourage the production of thermal energy and domestic hot water through the use of renewable energy sources. This is part of the EU's long-term objective of decarbonising the existing and inefficient European real estate park. In order to start renovating the existing buildings on the national territory, considerable financial resources are needed which the owners should have. The Romanian state, through the Agency for Environmental Protection, comes to the support the interested persons by granting financial sup…
THE APPLICABILITY OF THE PRINCIPLES THAT GOVERN THE BUDGETARY ACTIVITY
2013
When applying the financial and budgetary rules, or in other words, when applying the budgetary process (the preparation, approval, execution and completion procedure of the public budget) certain principles that consistently and accurately conduct activities that this procedure involves need to be considered. These principles are the following: the universality principle, the unity principle, annuality of the public budget, the monetary unit, publicity and budgetary specialization. Through this work I performed an analysis of the budgetary rules and principles, analysis that allowed me to identify the special situations that are exceptions and exemptions from the budgetary principles. I al…
Bilancio dello Stato italiano e contesti socio-economici. Un’analisi evolutiva in chiave economico-aziendale.
2020
Il volume analizza l'evoluzione del bilancio dello Stato italiano alla luce delle influenze dei principali contesti che hanno inciso sui suoi cambiamenti. In particolare, si mettono in evidenza le relazioni esistenti fra i contesti economico-sociali e le funzioni assegnate al bilancio dello Stato. I risultati della ricerca mostrano come nel contesto della finanza pubblica neutrale, il bilancio dello Stato sia essenzialmente uno strumento accertativo-contabile e di rendicontazione. Con il passaggio al contesto della finanza pubblica attiva, il bilancio pubblico diventa uno strumento a servizio della programmazione economica. Successivamente, nel contesto dell'aziendalizzazione della pubblica…
Considerations Regarding the Public Budget in Romania
2019
The paper presents the etymology, the legal and economic significance, and the structure of the Romanian budgetary system. At the same time, the evolution of the main indicators from 2006-2018 is presented. It is presented, how the budget flows are generated and used, but also the results obtained in the budget years from the aforementioned period. The paper presents the evolution of macroeconomic indicators, which reflect the level, dynamics and structure of budgetary expenditures and revenues. Mostly the objectives of the paper consist of monitoring the evolution of the general consolidated budget and analysing the way of framing the deficit within the maximum limits allowed during the re…