Suchergebnisse

The paper addresses the challenges generated by the new layout of the global economy, in general,
and in the Central and Eastern Europe, in particular. The recent pandemic, energetic crises and military
conflicts emphasize the influence of digitalization on the public law, from the design of the institutional
mechanism to the new regulatory perspective of the fiscal treatment for the income generated by individual
and natural persons. The particularities of the digital dimension of the global economy have justified the
need to use similar/compatible regulation worldwide for almost all the fields of the public law. This tendency
is even more dominant for the fiscal law field, a distinctive area of public law and the main tool used by the
states to determine the state's annual income. It is expected that all the governments aim at maximizing their
revenues, using the constitutional protection for the sovereign right to determine taxes. The result is often
inefficient, as the states engage in a tight competition between each other for the larger part of the taxable
income. The short-term benefit from such conduct is unbalanced by the mid- and long-term distortion of the
economic activities, asking for innovative solutions. The recent developments in international organization
negotiation and the domestic perspective on the fiscal regime of the digital income have determined changes
in the design of the public law concepts, favoring the mutual agreements on taxation and undermining the
role of the national legislations on the topic. The assessment of these recent evolutions in local, regional and
international taxation shows important changes in the design of the public law concepts in the digital
economy: the imperative to draw multilateral agreements on taxation and the challenges of constitutional
law.

Public expenditure and collection of public resources generate interactions among different subjects of law, natural and legal persons, subjects of public law and private law. These interactions are the main object of the financial regulation, both at domestic and EU level. The legal relations are part of social relations and the companies legally formed are subject to the execution of the financial and fiscal liabilities, which is ensured by the state authority. Financial legal relations are distinguished from other legal relationships by the specific connection that occurs between the contributors and the state authority representative. The subjects involved and the position they have towards each other is subject to regulatory act and, if needed, court of law determination and control. In legal theory, the time of crises determine deep mutation in the legislation in force and the papers shows some of these changes and conclude on some aspects to be improved.

The accession to EU opened new opportunities in the area of transnational services, by using Romanian employees abroad. The general principle of free movement of labor allowed the employers to send their workers in another member states, under the domestic working contract. The cost for the human capital in the home country in comparison with this cost in the destination country determined fiscal implication, which were not addressed immediately by legislation. Therefore, disputes on doctrinarian level and also in practice evolved until a precise change in the legal framework became mandatory. The paper analyses these changing of the regulation, showing the limits of the regulation in force.

European civil service law has emerged as an independent law branch relatively recently. At the EU level there were three categories of rules that regulate the public employees' activity, according tothe treaty type that established one of the top three communities (ECSC, EEC, EURATOM). Following legislative changes that occurred in 1968, it was made a unification of these provisions, resulting in acommon law text for all the officials, known as The Status. Statutory provisions within the field recognize the law principles common to the entire Community law, such as the principle of subsidiarity, but also a number of new principles, based on this area of research, such as officials business efficiency principle, function stability principle etc. Romanian legislation, although relatively new comparing the laws of other states, has taken over many of theseprinciples, being aligned with union provisions in this field.

This paper aims at studying the legal aspects of the European Union (EU)'s fiscal policy, analyzing the statute of fiscal responsibility legal framework, the different measures undertaken in the last years with respect to European trends in fiscal governance and their implications for challenges in public finance sustainability. The research started from the presupposition that there is a lack of mechanisms capable of enforcing the area of public finance sustainability, and the implication of the events that created the economic conjuncture of recent years reveals that the solidity of public finances has reached an impasse and needs to be enhanced. The analyzed documents from the area of fiscal responsibility show formal respect for the legislative framework aimed at consolidating public finance sustainability and accentuate the need to use fiscal laws, independent institutions and mechanisms that put constraints on policymakers and determine them to spend more efficiently, invest more wisely, and obtain better results regarding public finance sustainability. We conclude that future policymaking processes need to consider the consolidation of independent fiscal institutions founded by Fiscal Responsibility Law framework, completed by fiscal rules and, therefore, need to redesign the fiscal risk management process.

This article aims to analyze the economic policy aspects of the European Union adherence requirements within the specific microeconomic framework of the postcommunist Eastern European countries during their transition to a free markets economic system. The authors observe that the framework for integration has not been separated between the member countries which had functioned as free market economies throughout the post World War II years that had initially formed the Union, and the newer entrants which were mostly still in a postcommunist transition on their adherence dates. They argue that the transition of the labor markets in such countries may require special attention as the free market mechanisms have not yet reached equilibrium levels and the degree of absorption for the labor force in those countries is still low compared to more mature market economies, thus central bank inflation targeting in these countries prior to the long term rate of unemployment reaching the natural rate is not the optimal solution.