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Drept procedural fiscal - Fiscal Procedural Law (Romanian Version)

Editor

Listed:
  • Ph.D. Nadia Cerasela DARIESCU
    ()

    (Lecturer Ph.D. Faculty of Law, University Petre Andrei, Iasi, Romania)

Abstract

The public finances system is closely linked to political, economical, financial outlook and the way of organization of a country. Therefore we try to describe the context of the development and emergence of the fiscal legislation in Romania. Procedural law is defined in the literature as the set of acts and operations from which taxes and fees are collected to the state budget or the budgets of territorial administrative units. No.pg. 233

Suggested Citation

  • Ph.D. Nadia Cerasela DARIESCU (ed.), 2009. "Drept procedural fiscal - Fiscal Procedural Law (Romanian Version)," Books of Law, Editura Lumen, Department of Economics, edition 1, volume 1, number 22.
  • Handle: RePEc:lum:booklw:22
    as

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    File URL: http://edituralumen.ro/english/?p=734
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    More about this item

    Keywords

    public finances; Administrative Science; fiscal legislation;

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General

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