Home Volumul 1 ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA

ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA


*David Delia, **Pojar Daniela
*Universitatea de Vest Vasile Godiş Arad, Facultatea de Ştiinţe Economice,310086 Arad,
Str. Eminescu nr.15, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
**Universitatea Babeş Bolyai , Scoala Doctorală , Facultatea de Economie şi
Administrare a Afacerilor, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The paper aims to address the accounting and tax issues related to public pension system in
Romania. In the paper there are references to the manner in which how pension funds are
managed in other European countries. Due to the difficult situation that Romania is facing
now, the public pension system suffers improper correlation of income and expenditure to
finance social security systems. In such a fragile situation, the number of beneficiaries
being so large and the number of taxpayers so small it is not easy to maintain a financial
balance.
Keywords : public pension system, social security accounts, insured

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