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Critical Considerations Of Tax Enforcement Of Tax Means Of Transport

Author

Listed:
  • Php. Ion Suiu

    (The Bucharest Academy of Economic Studies)

  • Php. Diana Calciu

    (The Bucharest University)

Abstract

Critical considerations in the work of tax enforcement in the taxation of vehicles are some shortcomings in the tax laws of Romania, on the grounds that it is essential not only to pursue tax law liability, but to provoke improvement. There are many areas in which tax legislation can be improved, whether the purpose of clarifying or modifying the tax system or the collection. Starting point in developing the study was a case of practice in, this case that has raised our interest to law enforcement regarding the taxation of people who owned vehicles. In this paper we consider mainly the Law 571/2003 regarding the Fiscal Code and in particular GD. 44/2004 for approving the methodological norms of application of the Tax Code, specifically Chapter IV of Title IX, which is regulated transport tax.

Suggested Citation

  • Php. Ion Suiu & Php. Diana Calciu, 2010. "Critical Considerations Of Tax Enforcement Of Tax Means Of Transport," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-3, May.
    • Handle: RePEc:aio:aucsse:v:2:y:2010:i:3:p:318-320
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