EFECTELE PROCEDURII INSOLVENŢEI ASUPRA GRADULUI DE REALIZARE A CREANŢELOR BUGETARE
EFFECTS OF INSOLVENCY PROCEEDINGS ON THE DEGREE OF ACHIEVEMENT OF BUDGETARY CLAIMS

Summary/Abstract: The premise of the present study consists în the analysis and acknowledgement of the effects of starting off the insolvency proceedings on the degree of settling fiscal claims affecting the state’s general consolidated budget. The procedure of insolvency is a means to improve the business environment by eliminating competitors from the market who violate fair practices and customs that should govern financial relations and flows. în the same time, starting off the simplified procedure of insolvency proceedings leads to fiscal effects at the level of the state’s fiscal administration, which along with the starting off of the procedure by the executioner bodies will cease any action of collection by applying the compulsory enforcement procedures established by law.

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