Sinteza evoluţiei teoriilor privind echilibrul bugetar şi a modelelor moderne de programare a acestuia

Abstract

This article addresses the evolution of theories concerning budgetary balance and its modern programming methods, which refers both the preparation of any balanced budgets and to maintain balance in the period of budget execution. Also, here is analyzed and the possibility ensure the budgetary balance by establishing a budget reserve fund and implicitly by increasing the tax revenues.