2. Articole

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Author: search.filters.author.Rusu, Viorel

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    Serviciile publice exercitate de autorităţile publice şi instituţiile publice. Unele trăsături comune şi deoisebiri [Articol]
    (Editura USM, 2025) Rusu, Viorel
    Public authorities and public institutions represent important categories of public services in a broad sense. As for public institutions, their general status is currently regulated by civil legislation or private law. But recent legislative trends are directed towards establishing a separate law on public institutions. We consider important that, in the process of creating the new normative framework regarding public institutions, attention should be drawn to a series of fundamental aspects, because without taking them into consideration there is a risk of deviating from the purpose or aim of public institutions as an important category of public services. In theoretical-practical aspect we have three main categories of public services, which are created to ensure the public interest and fulfil the main functions of the state according to the constitutional provisions: i) public authorities (or state bodies), ii) public institutions, and iii) state or municipal enterprises. As for public institutions, they can be central and local, the latter being founded by local public administration authorities under the conditions of administrative decentralization and local autonomy. Although, even at the central level we have public institutions that enjoy autonomy, such as university institutions. Many public authorities, especially public administration authorities, combine the main activities, in the regime of public power, with activities of a provider nature – as a common feature for all categories of public services, respectively it is very easy to deviate and consider that it is about the activity of a public institution and vice versa. Therefore, it seems to be natural the activity of some public authorities that pursue mixed tasks: both authoritative and provider, including preserving the respective form of organization. In the same way, it would be necessary to consider the fact that part of the activities carried out by public institutions are concessioned to institutions and other private entities, that is, the element of public interest persists within their activity, implying similar public law regulations. Therefore, all the mentioned aspects would be useful to be taken into consideration in the framework of the new regulations regarding the legal status of public institutions, including in order not to admit excesses and turbulence in the activity of other categories of public services or public entities such as public administration authorities and state or municipal enterprises.
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    Agenţii constatatori din legislaţia contravenţională şi respectarea principiilor descentralizării administrative şi subsidiarităţii
    (CEP USM, 2020) Rusu, Viorel
    The number of agents with competences of finding contravention (finding agents) is constantly increasing. It is of interest, both theoretically and practically aspects, whether the establishment or exclusion of finding agents contributes to efficient and in full realization of the competences of public authorities at central or local level. In this respect it is important that the competence, especially at the local level, is complete and exclusive. This is also important in terms of bringing the service closer to the citizen (principle of subsidiarity).
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    Locul şi rolul autorităţilor administraţiei publice locale în domeniul fiscal
    (S.C."Elan Poligraf" SRL, 2014-05-23) Rusu, Viorel
    Taxation area can be divided into two basic sections: i) central (state) taxes, fees and ii) local taxes and fees. This division was due to the action of constitutional principles of public service decentralization and local autonomy. Given the competences in taxation of local public administration authorities, they can be divided into two categories: 1) The authorities which perform fiscal policy powers; 2) The authorities exercising tax administration prerogatives. Local Tax and Fees Collection Service within municipalities has an important role in this process.
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    Regimul de integritate în serviciul public în condițiile noii legislații. Realități și provocări [Articol]
    (CEP USM, 2021-12-08) Rusu, Viorel
    Public service and integrity regime in public sector are inextricably linked elements. Between the integrity regime and the status of public servants and dignitaries there must be proportionality (balance) regarding the protection of the public interest and the guarantee of the right to be elected or to hold a public function. In order to guarantee the material and procedural rights of public servants and dignitaries, a clear link is required between the legislation in the field of integrity and the legislation governing legal liability, which is mostly codified and includes disciplinary, contravention and criminal liability, as well as patrimonial liability in connection with mentioned forms. It is interesting to what extent new changes in integrity legislation meet these standards or rigors.
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    Conceptul de serviciu public în contextul legislației în vigoare: realități și provocări [Articol]
    (CEP USM, 2023) Rusu, Viorel
    The public service, as the main way of achieving the public interest, represents a rather important concept established both in the administrative law science and in the current legislation. The concept of public service has two meanings: the first meaning is that of body (authority) and the second meaning refers to a certain activity in the public domain. A certain difficulty or challenge is to compare the scientific concepts with the provisions of the legislation regulating the public service. One of the main tasks of the research would be to establish to what extent one can affirm the existence of a unitary legal concept regarding the public service.
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    AUTORITĂŢILE PUBLICE CU ATRIBUŢII ÎN DOMENIUL FISCAL. COOPERARE ŞI DELIMITARE A COMPETENŢELOR
    (CEP USM, 2019) Rusu, Viorel
    Sistemul fiscal reprezintă un element obligatoriu al oricărei țări și urmărește func ții fiscale, sociale şi de creștere economică. Sistemul fiscal este esențial într-o economie de piață, căruia îi revine un rol-cheie în tranziția către un nou sistem social și economic. Autoritățile publice cu atribuţii în domeniul fiscal constituie o com ponentă esențială a sistemului respectiv . Sistemul acestor autorități ar putea fi analizat în funcție de structura organizatorică, competenţe, metode și tehnici pentru îndeplinirea sarcinilor, controlul activităților lor și modalitățile de colaborare. În p rezentul articol sunt analizate competenţele diferitor autorităţi publice în domeniul fiscal, fiind propusă o delimitare şi clasificare a acestora. În lucrare sunt luate în vizor autorităţile administraţiei publice cu atribuţii de administrare fiscală şi categoria de agenţi fiscali care nu este reglementă clar în legislaţia în vigoare.