THE FISCAL MECHANISM. INFLUENCES.

Summary. Fiscal mechanism is part of the financial one, mechanism that refers to a large and difficult domain, namely the financial one. Fiscal mechanism ’ functionality is defined by two components, namely by the level of conception that outlines the structure of the mechanism and on the other side, by the influences of the environment in which it exists. Technical procedures, the instruments and the modalities of taxes administration, fiscal charge itself and the human action marked by ideologies, customs and subjective compulsions are fluctuations that determine the functionality of fiscal mechanism. Key- words: mechanism, functionality of mechanism, fiscal charge. Fiscal mechanism, as any other functional entity, is defined through its content and its working capacity. Modalities, procedures, rules, the legislative, technical, political, civic compulsions, instruments of the mechanism ’ endowing, fiscal politics, even ideologies are component parts of fiscal mechanism. Methods, technical instruments are outlined by the fiscal politics which reflects more or less the objective regularities, and also reflects the subjective wish of the executive power of those who propose the conception of mechanism. The influences from real economy, from society are important quantitatively but also important in content and even wasting sometimes. Fiscal methods, modalities of taxes ’ administration, practices established along the time, social morality, ideologies are fluctuations of the fiscal mechanism and in the same time they are instruments or levers handled by those who direct and control the functionality of mechanism