ARTICLE
TITLE

The Local Taxes and Fees-Source of Consolidating the Public Administration’s Budget

SUMMARY

The purpose of this scientific demarche is represented by the analyses of the way the publicadministration’s budget is formed, in the conditions of an emphasized financial-economic crises, of aneconomic imbalance, of an unsteady and difficult to be sustained by the contributor taxation andobviously in the conditions of an ascetic budget. Nevertheless, the main source of financing the aimsof public interest continue to be the local taxes and fees, to which are added the transfers/ subventionswith special destination from the state budget, the internal and external loaning and also the creation ofsome extra-budgetary incomes. Concerning this aspect, it is necessarily for the level of the publicadministration to follow the legislation of this field, to assure the collection of the claims in dueseason and also the information of both physic and juridical persons regarding their fiscal obligations.The fundamental aim of the top-managers of the public administration has to be an effectiveadministration of the public founds taken from the contributors, the assurance of an balance betweenincomes and charges, in the conditions in which the new realities entail the substitution of thebureaucracy with the “adhocracy†by promoting a modern management, focused on reaching theeconomic stability.

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