TEORIA ŞI PRACTICA ECONOMICĂ A EVALUĂRII EFICIENŢEI POLITICILOR FISCALE
ECONOMIC THEORY AND PRACTICE OF THE EVALUATION OF THE FISCAL POLICY EFFICIENCY

Summary/Abstract: The evaluation of the fiscal policy efficiency involves a scientific multidisciplinary approach which, on the hand, has as a starting-point the optimization of the budgetary resources more and more attenuated, and on the other hand, the evaluation of the social actors’ position when it comes to the conduct of the public administration în the tax domain. The embracement of a policy which could optimize the dual relation efficiency – equity is possible by accepting a situation of compromise, by making use of the democratic procedures of decision and control over the fiscal policy, which would suppose the establishment of the priorities, the resources distribution and a control over the way of fulfilling of achieving the objectives.

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