ORGANE SPECIALIZATE ÎN DOMENIUL CONTROLULUI FINANCIAR‐FISCAL
SPECIALIZED BODIES IN THE FIELD OF FINANCIAL-FISCAL CONTROL
Author(s): Vasile IancuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: budgetary classification – revenues and expenses are grouped in an obligatory order and by uniform criteria; tax record; means of tracking and recording fiscal discipline; public debt;
Summary/Abstract: It is shown the need of the state cash funds establishment in the same time with the realization of a proper control to find the spending way of the public financial resources. Furthermore is a presentation of the Ministry of Public Finance and its specialized financial and fiscal control organs in the light of the current legal framework. To sum up, are the medium budgetary perspectives, the fight against tax evasion and the insurance of financial resources necessary for the sustainable development of the country.
Journal: REVISTA PRO PATRIA LEX
- Issue Year: XI/2013
- Issue No: 02
- Page Range: 56-62
- Page Count: 8
- Language: Romanian
- Content File-PDF