Finance is currently a major component in the economic and social life of each state, due to the fact that in more and more European countries are concentrated at the disposal of public authorities over 50% of the Gross Domestic Product (GDP) of the state. , respectively through financial methods, techniques and instruments. The impact of finance on the economy of any state is determined, on the one hand, by the proportion of redistribution of the Gross Domestic Product (GDP), and on the other hand by the way in which this process is carried out.
The paper "Finance" is addressed primarily to students, but it can be consulted by all those interested in finance and who want to learn the concrete methodological aspects of this complex area of public finance and business.
Also, this paper aims to clarify the basic concepts with which all financial disciplines operate, ie lays the theoretical foundations for them and has an important role in training students as future specialists in economics and finance.
In the elaboration of this paper we started from the premise that the current system of finance in Romania did not appear on an empty field, but as a result of older systems of finance, which were formed as the evolution of economic and social life and which have functioned, with more or less favorable effects, in the concrete conditions of each stage of development.
Based on these considerations, the purpose of the research is suggested by its title "Finance", and the objectives pursued by the authors can become pillars that suggest an ascending line in: the definition, role and functions of finance; the financial mechanism; public spending system; the system of public financial resources; general theory of taxes and fees (direct and indirect); tax evasion and tax repercussions; state loans and public debt; budget and public treasury; company capitals; investment decision; financing decision; dividend decision. Thus, the paper is classically structured on 13 chapters during which the way of achieving the proposed objectives is pursued and which represents the fruit of a serious analytical effort, well coordinated by the authors, which combined the documented concerns of outfit and scientific consistency. , but also of the daily activities of the authors who have worked or are working in national or European public institutions, thus knowing, practically, the steps undertaken by our country in the analyzed field.
We hope that this paper, which was designed as a study material made available to students and all those interested to initiate and deepen this important field in the socioeconomic context in which we live, will become a useful tool in the activity. them.
At the same time, we believe that the paper can be perfected and, as there is more to be said in any field, we will be receptive to the recommendations of readers, as well as to the national, European and global evolution in the field of financial policies.