Abordări ale noțiunii de buget al statului

Dan Tudor LAZĂR, Adrian Mihai INCEU


A modern budget should: set goals and formulate a plan to achieve them; establish priorities in the selection of city programs to help achieve those goals; determine the level of taxation necessary to finance programs; estimate the incomes and expenditures; serve as a control tool for using the resources; provide the public a written document, which plainly describes activities and expenditures that will be undertaken during the next fiscal year; serve as a short and long-term planning tool; and serve as a day-to-day operations guide. The budget is the proof that officials and staff are accountable for how they spend taxpayers’ moneys. The officials must determine how they can best serve the interests of its citizens while maintaining fiscal accountability. A reliable system of budgetary controls can help them accomplish this task. “The national budget must be balanced. The public debt must be reduced; the arrogance of the authorities must be moderated and controlled. Payments to foreign governments must be reduced, if the nation doesn't want to go bankrupt. People must again learn to work, instead of living on public assistance.” Cicero (106 BC - 43 BC), 55 BC

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