On the Logic of Separating the Fiscal Policy from the Fiscal Administration

• Author: Emil Dinga, Cornel Ionescu, Elena Padurean, Camelia Baltaretu, Ionel Leonida
• Pages: 203-209

Performance and Risks in the European Economy

203

On the Logic of Separating the Fiscal Policy from the Fiscal

Administration

1

Emil Dinga

1

, Cornel Ionescu

2

, Elena Pădurean

3

, Camelia Băltăreţu

4

, Ionel Leonida

5

1

Romanian Academy, Center for Financial and Monetary Research, emildinga2004@yahoo.com

2

Romanian Academy, Center for Financial and Monetary Research, caragea21@yahoo.com

3

Romanian Academy, Center for Financial and Monetary Research, padureanelena@yahoo.com

4

Romanian Academy, Center for Financial and Monetary Research, cbaltaretu@yahoo.com

5

Romanian Academy, Center for Financial and Monetary Research, leonidaionel@yahoo.com

Abstract: One of the problems yet to be solved in a satisfactorily manner in Romania is the decentralisat ion

of the public administration. In general, by decentralisation we understand the separation of the central

decision from the local (or regional) decision based on the principle of subsidiarity. In our opinion, The

National Agency for Fiscal Administration should function, in a decentralised manner, meaning outside of the

Ministry of Public Finances. In support of this statement we will present two modules or arguments: a) we

will first debate on the matter of public administration decentrali sation; b) second, we will debate in favour of

the institutional separation of ANAF from the Ministry of Public Finances. Objectives: Implementation of

concrete desire for decentralization of public administration; Identification of conceptual distinctions,

structural and f unctional development of tax policy and administration of fiscal policy. Prior work:

Assessment of net t ax burden; Phillips curve assessment f or Romania; Automatic fiscal stabilizers;

Sustainability of fiscal policy. Approach: Logical analysis of the c oncepts involved in the study;

Highlighting the distinctions of semantic and pragmatic nature of the concepts involved in the study. Results:

decisive arguments concerning the desirability of the str uctural separation of the fiscal policy from the fiscal

administration. Implications: providing arguments for a separation of fiscal policy decision to ta x

administration; a collection efficiency of budgetary obligations. Potential beneficiaries : The Ministry of

Finance; the National Agency for Fiscal Administration; the Government of Romania; the Ministry of

Internal Affairs and Administration. Value: Contributions from conceptual nature: semantic separation of

fiscal policy fr om tax administration; from methodological nature: demonstrating scientific research force of

un application logic analysis method; from empirical nature: demonstrating the need, possibility,

effectiveness and appropriateness of the structural separation of fiscal policy from tax admini stration.

Originality from the research methodology: the use of logical method.

Keywords: decentralization; fiscal management; efficiency; effectiveness; monitoring

In our opinion,

The National Agency for Fiscal Administration

should function, in a decentralised manner,

meaning outside of the Ministry of Public Finances. In support of this statement we will present two

modules or arguments: a) we will first debate on the matter of public administration decentralisation; b)

second, we will debate in favour of the institutional separation of ANAF from the Ministry of Public

Finances.

1

This work was supported by CNCSIS – UEFISCSU, project number 821/2008 PNII – IDEI 600/2008 – „Mix adjustment

policies in light of achieving sustainable economic convergence with the European Union of Romania”.