How to build the budget to keep Romania going?

When devising the 2011 budget, which is already being discussed, a key question cannot be avoided: how can the 36 billion RON (that is 8 billion euros) gap between spending and revenues be narrowed?
Where can the Government cut 1 or 2 billion euros in expenses and where can it boost revenues by 1 or 2 billion euros so that the budget deficit could go down towards 5 billion euros, that is 4% of GDP?
The equation is simple: on the one hand, we have about 46 billion euros in expenses, and, on the other, about 38 billion euros in revenues. The deficit stands at 8 billion euros, that is 7% of GDP. What will the Government do to bring the deficit down to 5 billion euros, namely where can 3 billion euros come from?
More than one quarter of the consolidated budget revenues, i.e. 11 billion euros, come from VAT and excise duties. These have already been raised, so a new hike is out of the question.
Another 8 billion euros are revenues from social contributions going towards pensions. Can the social security contribution (CAS) be increased? The business sector would probably hit the roof, considering an employer's expenses for a 1,000 RON net wage amount to 1,800 RON because of the very high CAS.
An increase in the health insurance contribution would also add to the employer's payroll expenses, and the revenues of the self-funded institutions are parafiscal taxes that have already gone up over the last few years.
This leaves the profit tax, the income tax or the property tax.