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Brief Considerations On The Penalties For The Delayed Payment Of Fiscal Obligations

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  • Rada POSTOLACHE

    (Associate Professor PhD, Valahia University of Targoviste, Faculty of Law and Social- Political Sciences.)

Abstract

Delayed payment penalties have been reintroduced in our fiscal system recently, by Government Ordinance No 39/2010 modifying the Fiscal Procedure Code. This regulation is meant to discourage inconsistent fiscal behavior of taxpayers, and to stimulate the complete collection of tax incomes for the public budget. Delayed payment penalties are integrated in the fiscal obligation accessory, together with the fiscal interest and delayed payment additions, having a particular legal regime unlike the latter mentioned. We shall analyze the delayed payment penalties, under the aspect of their legal nature, by using the law as instrument, especially the latest modifications brought to it.

Suggested Citation

  • Rada POSTOLACHE, 2013. "Brief Considerations On The Penalties For The Delayed Payment Of Fiscal Obligations," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 117-121, June.
    • Handle: RePEc:lum:rev4rl:v:1-2:y:2013:i::p:117-121
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    Keywords

    accessory fiscal obligation; interest; delayed payment penalties; delayed payment addition; legal regime.;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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