CONSIDERATIONS ON SOME SHORTCOMINGS OF THE FUNCTIONING OF THE STATE TREASURY AND POSSIBILITIES FOR ITS IMPROVEMENT

BARTALIS Anne-Marie , Lucian Blaga University of Sibiu, Romania

STANESE Ioana Tatiana , Lucian Blaga University of Sibiu, Sibiu, Romania

DOBRE Alexandru Cristian ,

Abstract:
In Romania the State Treasury was established in 1992 as a result of the reorganization and adaptation to the conditions of market economy of the public finances. This paper aims to show some of the shortcomings of the functioning of the State Treasury, as well as some possibilities for the improvement of the State Treasury’s functioning. One of the biggest vulnerability of the system is the Single Accounts Open on Budgets. We analyzed the influences these accounts have on the correct reflection of taxpayers’ payments to the State Budget and according to our findings we made some recommendations on how these payments should be reflected in the annual budget execution account.

Keywords: State Treasury, State Budget, State Social Insurance Budget, Single Accounts Open on Budgets

JEL Classification: H61, H62, H63

Volume: 70, Issue: 2

Pages: 8 - 15

Publication date: August, 2018

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/70201bartalis&stanese&dobre.pdf

”Cite