149 Analysis of the Level and Structure of the Romanian State Budget Revenues during 2009-2013

The state budget includes the shares of national interest and it establishes the main mobilized financial resources available to the state, which are used to achieve social and cultural actions, defending the country, ensuring public order, the social protection and others alike. The economic relationships that determine the state budget find their widest expression in the macroeconomic correlations which are established in the economy and society. The objective of this paper is to analyze the level and structure of the resulted state budget revenues of Romania in the period 2009 - 2013, due to financial policy promoted in the public financial resources domain. This theme was chosen because of the importance and timeliness of the financial, fiscal - budget policy issues in the current economic environment at the national and international level. The methodology used to analyze the level and structure of state budget revenues was the calculation of level indicators (volume of public revenues, the share of public revenue in GDP and the average per capita of the public revenue), and the indicator on gi structure. In conclusion, the public revenues expressed in real prices in the year 2013 were in 84,637.88 million lei. Through the analysis it is confirmed the importance of VAT in the financial resources category of Romania, which increased as the tax rate in 2010 from 19% to 24%. The share of total revenues in GDP was an upward trend except in 2013 which decreased by 0.4 percentage points