EFECTELE SUSPENDĂRII EXECUTĂRII SILITE ASUPRA REALIZĂRII VENITURILOR BUGETARE ŞI REDUCERII ARIERATELOR
EFFECT OF SUSPENSION ON ACHIEVING ENFORCEMENT BUDGETARY REVENUES AND REDUCE ARREARS

Summary/Abstract: Our concern within the present study aims at an objective analysis of the implications of the procedures for administering the state revenue in the complex process of achieving the general consolidated budget revenue collection through the corresponding decrease of budget arrears. The fiscal practice demonstrates the shortcomings of the compulsory enforcement of tax claims, and the analysis of the methods of enforcement of budgetary obligations have allowed identification of legislative procedural shortcomings that limit the actions of fiscal executioner bodies. The conclusions of this study lead to suggestions for improving the fiscal administration of tax claims, showing the effects of accumulation of budgetary arrears due to the lack of appropriate tools of collection.

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