Veniturile nefiscale: rolul contractelor în realizarea veniturilor bugetare
Non-tax revenues: the role of contracts in generating budget revenues
Author(s): Robert DamaschinSubject(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.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 6
- Page Range: 510-518
- Page Count: 9
- Language: Romanian
- Content File-PDF
