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What Institutions Have Responsabilities In The Field Of Taxation In Romania?


  • Comaniciu Carmen

    (Lucian Blaga University of Sibiu, Romania)


In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.

Suggested Citation

  • Comaniciu Carmen, 2011. "What Institutions Have Responsabilities In The Field Of Taxation In Romania?," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(3), pages 69-78, December.
  • Handle: RePEc:blg:journl:v:6:y:2011:i:3:p:69-78

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