首页    期刊浏览 2024年11月26日 星期二
登录注册

文章基本信息

  • 标题:TAX ASSIGNMENT INFLUENCE ON BUDGETARY SYSTEMS
  • 本地全文:下载
  • 作者:Oprea Florin
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2009
  • 卷号:XVIII
  • 期号:03
  • 出版社:University of Oradea
  • 摘要:The public budget seen as a balance for revenues and expenditures but also as the main financial instrument of governmental policies, does not reflects simply data, numbers or amounts of income or expenditure. The budget also reflects judgments on criteria, benchmarks and how they come to be included in a budget or another or the way revenues or financing costs from a budget that involves other budget components are targeted. From this perspective, our paper aims to identify the coordinates that relationships between system components are built on, regarding the budget revenues, including the effects of such endeavour.
  • 关键词:tax assignment, fiscal decentralization, budgetary systems, financial autonomy
国家哲学社会科学文献中心版权所有