ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA

Abstract

The paper aims to address the accounting and tax issues related to public pension system inRomania. In the paper there are references to the manner in which how pension funds aremanaged in other European countries. Due to the difficult situation that Romania is facingnow, the public pension system suffers improper correlation of income and expenditure tofinance social security systems. In such a fragile situation, the number of beneficiariesbeing so large and the number of taxpayers so small it is not easy to maintain a financialbalance.

Keywords

• public pension system
• social security accounts
• insured