Opinions regarding the fiscal system and the referendum Cover Image

Opinions regarding the fiscal system and the referendum
Opinions regarding the fiscal system and the referendum

Author(s): Adriana-Florina Bălăşoiu
Subject(s): Transformation Period (1990 - 2010), Fiscal Politics / Budgeting
Published by: Editura Universitaria Craiova
Keywords: fiscal system; transition; referendum; state; citizens;

Summary/Abstract: The present paper presents the regulation process of a fiscal system specific to a State in transition towards the market economy was initiated after the year 1989. The article also argues about the fiscal field functions, taking into account two of its vulnerable points: the modality to trigger it and the conditions of exertion, circumscribed to the principle which should be respected in any democratic society, that of the separation and balance of powers in the State.

  • Issue Year: 2012
  • Issue No: 35
  • Page Range: 248-254
  • Page Count: 7
  • Language: English