Non-tax revenues: the role of contracts in generating budget revenues Cover Image
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Veniturile nefiscale: rolul contractelor în realizarea veniturilor bugetare
Non-tax revenues: the role of contracts in generating budget revenues

Author(s): Robert Damaschin
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: non-tax revenues; contractual mechanisms; sources of financing; budget balance; sources of revenue; fiscal policy;

Summary/Abstract: In a society constantly concerned with securing revenues to cover expenditures, non-tax revenues should be reconsidered in relation to their position within the budget revenue configuration. Indeed, while from a numerical perspective non-tax revenues appear to be overshadowed by tax revenues, from a pragmatic perspective, we can argue that they constitute modern instruments capable of ensuring the valorisation of public assets. However, in a social context marked by pressure on budgetary balance, optimising the outlook for non-tax revenues, particularly from the perspective of contractual mechanisms (such as rental and concession contracts), can lead to a stimulation of institutional performance, but also to the securing of constant sources of funding. This study aims to provide a realistic analysis of the current legislative limitations and the prospects for improving them.

  • Issue Year: 2025
  • Issue No: 6
  • Page Range: 510-518
  • Page Count: 9
  • Language: Romanian
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