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
SUMMARY

One of the problems yet to be solved in a satisfactorily manner in Romania is the decentralisation 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.... (see full summary)

 
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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”.

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