Review of the Book “The desire for a fair budget balance’’, author Ionel Bostan, C.H. Beck Publishing House, 2021
Keywords:Public debt, NAFA, degree of collection, fiscal control/inspection, tax evasion/fraud
The devastation of state economies as a result of the manifestation of the health crisis (COVID-19) is a certainty. The true size is likely to be known in the future, but in order to prevent a "total downturn", derogations from the fiscal-budgetary constraints imposed by the Stability and Growth Pact (the corrective arm) have been granted at EU level. However, budgetary balances are being severely affected, with an obvious increase in public debt. These transitional derogations (their necessity and justification deriving only from reasons to combat the consequences of the health crisis), make the desire for a fair budget balance to be a perpetual one, needing to be taken into account, both in critical circumstances, of any kind, as well as in periods of economic growth. Explanations and arguments can be found in the work “The desire for a fair budget balance”, author Ionel Bostan, C.H. Beck Publishing House, 2021, on which we stop by this approach.
Bostan, I. (2010a). Performance of financial control. Theoretical and Applied Economics, 7(7), 77. http://store.ectap.ro/articole/485.pdf
Bostan, I. (2010b). Auditul public extern [External public audit]. Universul Juridic SRL.
Bostan, I. (2014). Juridical tools of Governmental nature used to mitigate various difficulties of the Financial and Budgetary System. Annals of the Alexandru Ioan Cuza University-Economics, 61(2), 133-148. http://saaic.feaa.uaic.ro/index.php/saaic/article/view/184
Bostan, I. (2021). Dezideratul justului echilibru bugetar [The desire for a fair budget balance]. C. H. Beck Publishing House.
Bostan, I., & Grosu V. (2009). Limits on legislative harmonization financial accounting. The 33-rd Annual Congress of the American Romanian Academy of Arts and Sciences (ARA) (pp. 250-253). Politechnic International Press Montreal.
Bostan, I., & Radu, P. (2003). Controlul financiar şi auditul intern la instituţiile publice [Financial control and internal audit in public institutions]. Sedcom Libris.
Bostan, I., Grosu, V., Hlaciuc, E., Mates, D., Burciu, A., Socoliuc, M., Bunget, O., Domil, A., Moraru, M., Peres, C., Petrisor, B., Dumitrescu, A.-C., Artene, A., & Andronic, B. (2013). The environmental audit (EA) and the environmental balance sheet (EBS) in Romania. J. Food Agric. Environ., 11 (3&4), 2587-2592.
Grosu, V., & Bostan, I. (2010). IAS/IFRS standards for SMEs and the impact on the Romanian accounting system. International Journal of academic research, 2(4), 284-41.
Onofrei, M., Cigu, E., Gavriluta, A.-F., Bostan, I., & Oprea, F. (2021). Effects of the COVID-19 Pandemic on the Budgetary Mechanism Established to Cover Public Health Expenditure. A Case Study of Romania. Int. J. Environ. Res. Public Health, 18, 1134. https://doi.org/10.3390/ijerph18031134
Tinică, G., Bostan, I., & Grosu, V. (2013). Corelaţii privind creşterea economică şi evoluţia costurilor aferente maladiilor cronice. Revista Română de Bioetică, 8(3), 15-24.
How to Cite
Copyright (c) 2022 The Authors & LUMEN Publishing House
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant this journal right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work, with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (See The Effect of Open Access).
LUMEN EAS Journal has an Attribution-NonCommercial-NoDerivs