Journal of Accounting and Management Information Systems (JAMIS)


Considerations on the financial accounting – public accounting interface for budgetary debts

8/2004 ,   p91..94

Author(s):  
Pavel BELEAN


Keywords:   budgetary debts, tax collection, tax payers’ rights and obligations, budgetary revenues

Abstract:  
The measures taken by the appropriate government authorities pursue a unique objective. That is in any moment within a budgetary year a person should know easily and exactly the obligations for every tax payer. Thus, we consider that it is necessary to create a integrated software for the accountability of budgetary rights, those registered but also the paid part of them. We give argument within this article for the best place to run such a program: the state treasury because here is the final stage for collecting or refunding of tax payers’ rights and obligations.


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