Review of the Book “The desire for a fair budget balance’’, author Ionel Bostan, C.H. Beck Publishing House, 2021

Authors

  • Alunica MORARIU Assoc. Professor PhD, „Stefan cel Mare” University of Suceava, Romania, Faculty of Economics and Public Administration

DOI:

https://doi.org/10.18662/lumeneas/6.1/31

Keywords:

Public debt, NAFA, degree of collection, fiscal control/inspection, tax evasion/fraud

Abstract

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.

References

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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.

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https://www.researchgate.net/publication/293203045_The_environmental_audit_EA_and_the_environmental_balance_sheet_EBS_in_Romania

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

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Published

2021-12-20

How to Cite

MORARIU, A. (2021). Review of the Book “The desire for a fair budget balance’’, author Ionel Bostan, C.H. Beck Publishing House, 2021 . Logos Universality Mentality Education Novelty: Economics & Administrative Sciences, 6(1), 73-77. https://doi.org/10.18662/lumeneas/6.1/31

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