THE ROLE OF TAXES AND FEES IN SECURING THE STATE'S FINANCIAL RESOURCES

Authors

  • Mădălina SCIPANOV PhD, associate professor, National Defence University “Carol I”

DOI:

https://doi.org/10.53477/2668-2028-21-44

Keywords:

Keywords: taxes; fees; financial resources; budget.

Abstract

Abstract: In this article, I set out to highlight the importance of the role of taxes and fees in the formation of budget revenues in the context of the situation generated by the SARS-CoV-2 virus and fiscal tactics adopted by European states in 2021 to combat economic imbalances caused by pandemic situation. In these conditions, I believe that the state in a market economy must be present, both in political life and in economic and social life, having as its main role the provision of public goods and services. Moreover, in order for the state to be able to fulfill its functions and attributions regarding satisfy the general requirements of the society, in special conditions, it is necessary to identify the additional finances. The largest share in the state's financial resources is held by mandatory levies, which are made through taxes and fees. Also, I believe that through this article I will make a theoretical basis that allows the development of research topics in the financial and fiscal field, starting from the risks generated in the field by the pandemic situation.

Author Biography

Mădălina SCIPANOV, PhD, associate professor, National Defence University “Carol I”

Date of birth, City/Country: 11.02.1980 Bucharest, Romania

Higher education (undergraduate and graduate studies):

  • Bachelor degree in (field of study), awarded by (University), class of (year):

 „Dimitrie Cantemir" Christian University, Faculty of Finance Banks Accounting ,

1998-2002, Bucharest

  • Master degree in (field of study), awarded by (University), class of (year):
  • Doctorate degree in (field of study), awarded by (University), class of (year): Doctor of military sciences and intelligence, awarded by National Defence University “Carol I”, 2011

Relevant training courses: ………………….

Relevant certifications: …………………….

Current position and affiliation: PhD, associate professor, National Defence University “Carol I”

Research interests: accounting and finance

Relevant scientific achievements: The economic-financial dimension of Romania's defense in the context of belonging to the European Union and the North Atlantic Alliance, Scipanov Dănuța Mădălina, Publishing House of the National Defense University „Carol I, Bucharest 2017, ISBN 978-606-660-303-4. Financial management of public institutions, co-author, Bren Publishing House, Bucharest 2008, Chapter V, ISBN 978-973-648-835-1, Cota 76094.

References

1. ***, Strategia fiscal bugetară pentru perioada 2020-2022, Government of Romania, December 2019.
2. ***, Strategia fiscal bugetară pentru perioada 2021-2023, Government of Romania, February 2021.
3. Law no. 227/2015 on the Fiscal Code last update: Emergency Ordinance no. 181 of October 22, 2020.
4. Government Emergency Ordinance no. 29/2020 on some economic and fiscal-budgetary measures.
5. Government Emergency Ordinance no. 90/2020 for the amendment of Government Ordinance no. 6/2019 regarding the establishment of fiscal facilities, as well as for the modification of other normative acts.
6. GHERGHINA R., Cretan, G., Finanțe, Editura Universitară, Bucharest, 2012.
7. HARDWICK Ph., J.Langmead, B. Kahn, Introducere în economia politică modernă, Editura Polirom, 2002.
8. MITROI Mihaela, Ce tactici fiscale adoptă statele europene în 2021? Exemplul Poloniei, Franței, Germaniei și Italiei. Ce ar trebui să facă România, conform https://republica.ro/ce-tactici-fiscale-adopta-statele-europene-in-2021-exemplul-poloniei-frantei-germaniei-si-italiei
9. VACAREL Iulian, Finanţe Publice, Ediţia a VI-a, Bucharest, 2007.
10. ZUGRAVU, B.G., Politici financiare publice, Editura Tritonic, Bucharest, 2013.
11. https://www.capital.ro/analiza-ey-masurile-luate-impotriva-recesiunii-economice-in-europa-cum-a-raspuns-romania-pana-in-prezent.html
12. https://www.dcbusiness.ro/taxarea-gigantilor-din-domeniul-digital-ce-au-hotarat-trump-i-macron_611624.html

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Published

2021-08-12

Issue

Vol. 17 No. 1 (2021)

Section

Articles