文章基本信息

标题：TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES
本地全文：下载
作者：Ionel BOSTAN
期刊名称：CES Working Papers
电子版ISSN：2067-7693
出版年度：2015
卷号：7
期号：4
出版社：University of Iasi
摘要：Our approach aims to raise the benchmarks intended, we believe, to print efficiency rules forpublic financial law which, by definition, governs the issue of budgetary resources. Knowing the mechanismof legal and tax and the use of this type of resource, given the current context, we introduce some approachesto the position of financial law located in the best connection with economics, and we consider key issues ofthis - crisis/ growth, sustainable development, strategies/ policies, state intervention tools etc. aiming to easierto put out various budgetary implications caused by certain processes/ phenomena in the real economy. Also,we bring some elements of analysis, comments and views coming to justify the importance of rights (set ofrules and principles of major influence) the financial and fiscal consolidation based in the extent possible, thedevelopment lasting nature. It is expected thus that such a law (fiscal consolidation based on sustainability)can drive more speedily to create a stable tax system capable of generating sufficient budgetary resources interms of efficiency and efficacy, ensuring cost reductions with unit budget and compliance taxpayers being,while flexible, simple, transparent and adaptable to national/ international changes
关键词：financial/economic law; legislation contributors; sustainability; budget revenues; public;expenditure; efficiency