Arieratele bugetului general consolidat în Romȃnia

Abstract

In this paper we had done an extensive analysis of the arrears recorded by corporate taxpayers. Our research is concentrated on the structure of taxes, including social security contribution due to the Social Security Budget and contributions to the Health Insurance Budget. We consider that an extended analysis of the structure and collection of arrears will generate more resources to the public budget.

Keywords

• (budgetary) arrears, taxpayer, fiscal administration, romania.