期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：2(10)
页码：223-230
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：This research deals with analyzing the legal aspects of organizing the financial management at one of the two participants in the taxing process that is of the tax payer. We managed to analyze the constitution of the financial management from the perspective of the tax payer as an essential resource of taxing information both for him/her and also for the other user that is the taxing administration regarding the constitution of the taxing debt. The analysis of the constitution of the financial management that I have done was made in two ways. In one way the means (the procedure) were analyzed and also the instruments (financial vectors) of constituting taxes and the second way refers to the means and instruments of gathering these obligations. The conclusions refer especially to the demands of leading this management so that it will be assured by the rightfulness of the transmitting information on the taxing vectors of ANAF structures (ANAF – National Agency of Taxing Administration) as a support for the taxing debts leading by these structures respectively the need to know at any moment, the amount of the debts towards the state, the debts which are at the general consolidated budget, respectively.
