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Recent Adaptations Of The Legal Standards Applied To Tax Liabilities Through Government Ordinances

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  • Ionel BOSTAN

    (Doctoral School of Economics and Business Administration, Stefan cel Mare University, Suceava, Romania)

Abstract

Our endeavour is directed at revealing certain difficulties identified during the actual process of levying the government revenue that have “lasted” in time, as well as the methods used in solving or merely alleviating such difficulties, as imposed and applied by the Executive authority. Among the above mentioned issues, we will specifically refer to the measures taken to discourage tax payers from using arrears as a source to fund their own activities, with important mentions on the special correction (“undeclared tax penalty”) for cases when certain sums payable to the public budget are not declared (either totally or partially). The 2nd part approaches the setting up of the ancillary obligations system which is specifically directed at protecting the real value of the fiscal claims and at sanctioning defaults of payment upon the due date.

Suggested Citation

  • Ionel BOSTAN, 2015. "Recent Adaptations Of The Legal Standards Applied To Tax Liabilities Through Government Ordinances," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 15(1(21)), pages 230-232, June.
    • Handle: RePEc:scm:usvaep:v:15:y:2015:i:1(21):p:230-232
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    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.15,ISSUE_1%2821%29,2015_fulltext.pdf
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    Cited by:

    1. BOSTAN, Ionel, 2018. "Book review: Tax law (By: Professor PhD Mihaela Tofan)," LawArXiv ukf97, Center for Open Science.

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