MANAGEMENT OF BUDGET ARREARS

摘要

In this paper we proposed to make an analysis on the evolution of arrears in the Satu Mare county, a comparative analysis of budgetary arrears of the Romanian counties of the Carpathian Euro region, and also the evolution of budget arrears at a national level during 2004 - 2009 as a share of GDP. From the data presented and the analysis made it is clear that NAFA is required to review its priorities and in addition to current tax collection obligations, budgetary arrears recovery becomes a priority, both in the context of the financial crisis and also in terms of the grant agreement between Romania and the International Monetary Fund and the European Union.