Abstract
Public finances represent the economic engine of the rule of law. The way in which the financial means are collected depends on whether the State honours its obligations towards its citizens. Due to the complexity of the content and subject matter, the author has set himself the objective of elucidating the method of establishing budget revenues through taxes, duties and state social security and health insurance contributions. This article also highlights the tax administration mechanisms through which the State ensures the collection of the financial means intended for public needs. The entire scientific approach has combined economic theory in the field of public finances and recent tax administration practices used by the State Tax Service in relation to taxpayers.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
