Propuneri pentru lărgirea bazei fiscale şi perfecţionarea politicilor cheltuielilor publice în scopul diminuării deficitului bugetar
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Date
2012
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Complexul Editorial al IEFS
Abstract
Materialul prezentat indică unele disproporţii din cadrul structurii sistemului fiscal, care reflectă orientarea politicii fiscale spre perfecţionarea impozitelor indirecte. Politica fiscală în domeniul impozitelor indirecte a fost orientate spre reducerea facilităţilor fiscale la taxa pe valoare adaugată nefondate şi greu de administrat şi la majorarea accizelor prin indexarea lor la rata inflaţiei. Mecanismul existent de acordare a facilitătilor fiscale nu realizează pe deplin principiul echităţii presiunii fiscale pentru toţi ageţii economici. A fost efectuată analiza cheltuielilor din bugetul public naţional pentru intreţinerea educaţiei şi medicinei, precum şi apreciate abaterile de la mărimea lor optimă.
The presented material shows some disparities, which are included in the tax system structure that reflects the tax policy orientation to the indirect taxes improvement. Tax policy in the area of indirect taxes was directed to the diminish of unfounded and hard to manage VAT facilities and at the majority of excise through their indexation at the inflation rate. The existant mechanism of granting tax incentives does not fullfill the equity principle of the tax burden for all the economic agents. The analysis of expenditures from the national public budget for the maintenance of education, medicine were made and appreciated the deviations from their optimal size.
The presented material shows some disparities, which are included in the tax system structure that reflects the tax policy orientation to the indirect taxes improvement. Tax policy in the area of indirect taxes was directed to the diminish of unfounded and hard to manage VAT facilities and at the majority of excise through their indexation at the inflation rate. The existant mechanism of granting tax incentives does not fullfill the equity principle of the tax burden for all the economic agents. The analysis of expenditures from the national public budget for the maintenance of education, medicine were made and appreciated the deviations from their optimal size.
Description
Abstract în lb. rom., engl. Bibliogr.: p. 116 (5 titl.). Text paral.: lb. rom., engl. Recenzent: Iliadi, Gheorghe dr. hab., prof., IEFS.
Keywords
sistem fiscal, politică fiscală, buget public national, cota de impunere, tax burden, national public budget, tax rate
Citation
CUCIREVII, Vladimir (2012). Propuneri pentru lărgirea bazei fiscale şi perfecţionarea politicilor cheltuielilor publice în scopul diminuării deficitului bugetar = Proposals for the tax base widening and improving the public expenditure policies in order to reduce the buget dificit. In: Economie şi Sociologie = Economy and Sociology. 2012, nr. 2, pp. 106-116. ISSN 1857-4130.