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Economic And Legal Implications Of The Fiscal Code

Author

Listed:
  • PhD. Verginia VEDINAŞ

    (Professor at the Faculty of Law, University of Bucharest, associate member of the Academy of Scientists)

  • Phd. Candidate Laurenţiu VEDINAŞ

    (PhD Police Academy)

Abstract

This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presented the applicable constitutional norms, the principles resulting from those rules and, in relation to these, the shortcomings in the practice of lawmaking registered in Romania. These deficiencies are relating to the adoption of the codes, the way of implement them, the frecquent modifications that are brought, and the terms of entry into force of the amending law.

Suggested Citation

  • PhD. Verginia VEDINAŞ & Phd. Candidate Laurenţiu VEDINAŞ, 2015. "Economic And Legal Implications Of The Fiscal Code," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 203-210, June.
    • Handle: RePEc:ath:journl:v:38:y:2015:i:1:p:203-210
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