The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model?
Public finances from everywhere have followed along the centuries, as it was natural, some periods when they had to accommodate to the needs resulted from the economic and social life. Their mission was not at all a simple one. To conceive the taxes and rates (dues) system, to ensure a performing an...
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| Format: | Article |
| Language: | English |
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General Association of Economists from Romania
2007-11-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/263.pdf |
| _version_ | 1811256565021278208 |
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| author | Marcel Ioan Bolos |
| author_facet | Marcel Ioan Bolos |
| author_sort | Marcel Ioan Bolos |
| collection | DOAJ |
| description | Public finances from everywhere have followed along the centuries, as it was natural, some periods when they had to accommodate to the needs resulted from the economic and social life. Their mission was not at all a simple one. To conceive the taxes and rates (dues) system, to ensure a performing and an efficient budgetary process, to finance some categories of public expenses, to ensure a fiscal decentralization which would not lead to severe interferences within the public field are only a few of the problems of major importance that they had to deal with. And also the challenges that have come upon public finances are not to be neglected. We may bring to mind here the opposed interests of the taxpayer, interested in obtaining a higher level of goods and public services and of the public authorities who, trying to satisfy the needs of taxpayers, have obtained almost all the time a quite high level of taxes and rates (dues). The purpose of this paper is, though, the setting up of these apparently opposed interests in an equation. We have also tried to” measure” the dependence degree of the utility felt by the taxpayer, as a consequence of the growth with one unit of the quantity of public services performed by the authorities. |
| first_indexed | 2024-04-12T17:43:18Z |
| format | Article |
| id | doaj.art-3a0c88325b6941b2a5bd44b343e91af9 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-04-12T17:43:18Z |
| publishDate | 2007-11-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-3a0c88325b6941b2a5bd44b343e91af92022-12-22T03:22:45ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782007-11-0111(516)11(516)4352The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model?Marcel Ioan BolosPublic finances from everywhere have followed along the centuries, as it was natural, some periods when they had to accommodate to the needs resulted from the economic and social life. Their mission was not at all a simple one. To conceive the taxes and rates (dues) system, to ensure a performing and an efficient budgetary process, to finance some categories of public expenses, to ensure a fiscal decentralization which would not lead to severe interferences within the public field are only a few of the problems of major importance that they had to deal with. And also the challenges that have come upon public finances are not to be neglected. We may bring to mind here the opposed interests of the taxpayer, interested in obtaining a higher level of goods and public services and of the public authorities who, trying to satisfy the needs of taxpayers, have obtained almost all the time a quite high level of taxes and rates (dues). The purpose of this paper is, though, the setting up of these apparently opposed interests in an equation. We have also tried to” measure” the dependence degree of the utility felt by the taxpayer, as a consequence of the growth with one unit of the quantity of public services performed by the authorities.http://www.ectap.ro/articole/263.pdfpublic expenditurestaxpayersability to paypublic financesconnecting modelfinancial resourcespublic servicesmarginal utility. |
| spellingShingle | Marcel Ioan Bolos The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? Theoretical and Applied Economics public expenditures taxpayers ability to pay public finances connecting model financial resources public services marginal utility. |
| title | The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? |
| title_full | The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? |
| title_fullStr | The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? |
| title_full_unstemmed | The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? |
| title_short | The Public Finances, the Utility of the Taxpayer and the Public Services – towards a New Connecting Model? |
| title_sort | public finances the utility of the taxpayer and the public services towards a new connecting model |
| topic | public expenditures taxpayers ability to pay public finances connecting model financial resources public services marginal utility. |
| url | http://www.ectap.ro/articole/263.pdf |
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