The lack of budget transparency and projections accuracy have been among the determinants of the last four decades high deficit and debt, as the recent 2008-2009 economic crisis has highlighted. In order to improve fiscal policy process and budget transparency, the European Union (EU) stated...

The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were compared to the data provided for 2017 by the tax...