Riscurile financiare în domeniul relațiilor bugetare și fiscale: aspecte doctrinare – metodologice și tipologia lor

Abstract

The author, analyzing the institutional and doctrinal aspects of the budgetary - fiscal sector as one of the central areas of the financial component of the national economy, which constitutes both a source of financial risks – the risks of the financial security of the state, as well as the area of manifestation of internal and external risks, aims to formulate the methodological content of the concept of financial risks in the field of budgetary and fiscal relations, as well as to examine the diversity of types and forms of their appearance and manifestation. The methodological basis of the study is the general methods of scientific research (analysis, synthesis, induction, deduction) as well as the specific methods of scientific knowledge (division and decomposition of results, grouping, comparison according to a predetermined level and special comparisons). As a result of the study, we can define the financial risks in the field of budgetary and fiscal relations as an economic-financial category that expresses the probability of the appearance of factors (events, acts, etc.) that can determine the deviation of the actual values of the budgetary and fiscal indicators from the planned ones, as well as the non-execution or improper execution of the budget and fiscal procedures established in the budget process. The article highlights the criteria for classifying the risks in the field of budgetary and fiscal relations and determines them according to the essential characteristics of this field (the risks of the budgetary-fiscal system and the risks of the budgetary process), the legal nature of the relations within this field (risks of property relations and risks of administrative and managerial relations), the legal form of the relations within this field (the risks of payment obligations and the risks of fiscal obligations), the form of manifestation (quantitative, measured in monetary units, and qualitative, expressed in the violation of budget procedures), the degree of complexity (explicit, implicit).