The proper management of exhaustible natural resources requires the responsible management of the revenues generated from the exploitation of these resources and addressing a broad set of political and economic challenges. This paper is intended to demonstrate that understanding the positive effects of natural resource revenues on economic diversification in extractive regions plays a significant role in economic development when considering the contribution of extractive industries. Using national and sectoral data, this paper, on the one hand, examines how mining revenues are managed and spent in relation to the Romanian tax structure and regime and, on the other hand, how the diversification of the local economy can be achieved. The case study presented herein X-rays the complex realities faced by those regions in Romania, where the predominant economic activity is the extractive industry. The results provided by this analysis led us to the conclusion that although the distribution systems related to the extractive revenues give precedence mostly to the producing territories and seek, in particular, to transfer the benefits to the impacted areas, in the case of Romania, we are witnessing a failure in determining local economic diversification.

In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).

This article examines the impact of implementing artificial intelligence (AI) technologies within Romania’s tax administration, assessing both the potential benefits and the associated risks. It explores how AI can streamline administrative processes by automating routine tasks, improving data accuracy, and enabling faster analysis of large-scale financial information. These developments have the potential to significantly enhance revenue collection and reduce tax evasion through more effective detection of irregularities, predictive analytics, and real-time monitoring of taxpayer behaviour. At the same time, the article highlights several challenges that must be addressed to ensure responsible and trustworthy use of AI in the fiscal sector. Key concerns include cybersecurity vulnerabilities arising from the increased reliance on digital infrastructures, the protection of personal data in compliance with EU standards, and the need to preserve transparency in automated decision-making systems. Without clear safeguards, the use of AI could undermine public trust or lead to discriminatory outcomes.Drawing on international examples as well as Romania’s specific institutional and legislative context, the study offers practical recommendations for implementing AI in a balanced and legally compliant manner. These insights aim to support policymakers in designing a modern, efficient, and secure tax administration.

The present work approaches the legal institution of the restructuring of budgetary claims from the perspective of the procedure to be followed by the tax debtors interested in agreeing on the need to extinguish their budgetary claims with the desire to avoid the insolvency of the company. We bring up that the restructuring of budgetary claims was thought so as to offer a helping hand, especially to large companies in a situation of major financial difficulty. This present study aims to provide a synthetic picture of the steps to be followed in order to successfully complete this procedure. For this, the procedure is divided into three stages, namely the pre-stage, the procedure itself and the completion of the procedure. The acts to be performed at the pre-stage refer to the notification of the restructuring intention, the restructuring plan and the prudent private creditor test. The stage itself of the restructuring starts with the submission of the application to the tax authority, which will be settled by it either with a decision approving the restructuring or with a decision rejecting it, or with a decision approving a payment facility. Once the restructuring is approved, it will be carried out in accordance with the restructuring plan, under the supervision of the persons designated for this purpose. During its development, the restructuring process may undergo changes that will materialize either in the modification of the restructuring plan or in the modification of the payment facilitation decision, if such a facility has been approved. Whether there is a change in the restructuring process, or not, once it has started, it will have to be completed. If the restructuring plan is successfully implemented, the fiscal debtor’s budgetary claims will be extinguished and he will be able to go on with the economic activity for which he was established. If, however, the restructuring plan fails, the tax debtor risks being subject to forced execution by the tax authority, or even to request its insolvency, which could lead to the cessation of its existence.

Sustainable development is increasingly understood not only as a public policy objective but also as a normative reference capable of influencing the structure and functioning of public law. This study argues that the requirements of sustainable development generate an internal transformation of traditional public-law institutions without replacing them. The analysis focuses on four main dimensions: the reconfiguration of the public interest through the introduction of an intergenerational perspective, the transformation of the role of public administration and the emergence of sustainable governance, the greening of public finance law, and the changing relationship between public authorities and citizens through stronger participation, transparency and access to justice. Particular attention is given to green budgeting and to the role of earmarked public funds in financing environmental objectives. The study argues that sustainable development should be understood as a transversal factor transforming public law because it changes the criteria according to which public authorities define the general interest, exercise their competences, allocate public resources and justify public decisions. From this perspective, sustainable public law should not be regarded as an autonomous branch of law, but rather as a new paradigm for interpreting and applying its fundamental institutions.