ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA
APPROACHES ON ACCOUNTING AND FISCAL SECURITY PENSIONS IN ROMANIA

Summary/Abstract: The paper aims to address the accounting and tax issues related to public pension system in Romania. In the paper there are references to the manner in which how pension funds are managed in other European countries. Due to the difficult situation that Romania is facing now, the public pension system suffers improper correlation of income and expenditure to finance social security systems. In such a fragile situation, the number of beneficiaries being so large and the number of taxpayers so small it is not easy to maintain a financial balance.

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