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Assignment of tax receivables – a possible solution to increase the public budgets revenues and to counteract the growth of tax arrears? Analysing the history and application of tax receivables assignment in Romania

ICESBA

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Title Statement Assignment of tax receivables – a possible solution to increase the public budgets revenues and to counteract the growth of tax arrears? Analysing the history and application of tax receivables assignment in Romania
 
Added Entry - Uncontrolled Name Doina Elena DASCALU; Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785,
Dragoș Mihai UNGUREANU; Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785,
 
Uncontrolled Index Term E60, E61, H60, H61
receivables assignment, tax arrears, taxpayers, tax registration certificates, irrecoverable debts, tax administration
 
Summary, etc. The article analyses the manifestation of the assignment of tax receivables in terms of finding a solution regarding the growth of public budgets revenues, and counteracting the alarming increase in tax arrears. Also, the article presents an analysis of the historical data recorded in terms of applicability of tax receivables assignment in Romania. In terms of functional market economy, the Romanian tax administration bears the responsibility and burden of accumulated debts, of which a considerable amount is considered irrecoverable. Considering this, a significant proportion is represented by arrears that are at least one year old, which is why consistent growth of debts not received by the due date, often over one year old, imposed the need to identify urgent solutions and measures to counteract this phenomenon.
 
Publication, Distribution, Etc. ICESBA 2016: International Conference on Economic Sciences and Business Administration
2016-10-07 17:54:07
 
Index Term - Genre/Form Peer-reviewed Paper
 
Electronic Location and Access application/pdf
http://icesba.eu/ocs/index.php/icesba2016/icesba2016/paper/view/123
 
Data Source Entry ICESBA 2016: International Conference on Economic Sciences and Business Administration; ICESBA 2016 INTERNATIONAL CONFERENCE ON ECONOMIC SCIENCES AND BUSINESS ADMINISTRATION 3rd edition
 
Language Note en
 
Nonspecific Relationship Entry http://icesba.eu/ocs/index.php/icesba2016/icesba2016/paper/download/123/139
http://icesba.eu/ocs/index.php/icesba2016/icesba2016/paper/download/123/151
 
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