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Book review: Tax law (By: Professor PhD Mihaela Tofan)

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  • BOSTAN, Ionel

Abstract

Not long after the actual implementation of the two new codes (Fiscal Code and the Fiscal Procedure Code), researcher and university professor Mihaela Tofan from Alexandru Ioan Cuza University (Iasi - RO), published the book Tax law [RO: Drept fiscal], the CH Beck Publishing, Bucharest, 2016 (Code ABE:978-606-18-0566-2), pages 324. The big issues that the book answers are given proper treatment concepts, features and functions of taxes, and the inclusion here of the most important aspects of tax procedures. We note that this book opens a perspective on Romanian national rules, but at the same time, due to the need for European harmonization of rules of tax law, discusses the issue of this space.

Suggested Citation

  • BOSTAN, Ionel, 2018. "Book review: Tax law (By: Professor PhD Mihaela Tofan)," LawArXiv ukf97, Center for Open Science.
    • Handle: RePEc:osf:lawarx:ukf97
    DOI: 10.31219/osf.io/ukf97
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    References listed on IDEAS

    as
    1. Ionel Bostan, 2016. "Leveraging Sustainability As Budgetary Resources Through Financial Law Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 33-42, February.
    2. Mihaela TOFAN, 2013. "The Regulation For European Civil Service: Concept And Evolution," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 3(3), pages 109-115, June.
    3. Dan Lupu & Mihai Bogdan Petrisor & Ana Bercu & Mihaela Tofan, 2018. "The Impact of Public Expenditures on Economic Growth: A Case Study of Central and Eastern European Countries," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 54(3), pages 552-570, February.
    4. Ionel BOSTAN, 2016. "Considerations On Insufficient Legal Regulation Of Special Allocations Made By The Central Executive Authority," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 9(9), pages 119-124, June.
    5. 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.
    6. Ionel Bostan, 2016. "The Legal Regulation Of The Substitution Of The Budgetary Credit Release Authority In Exceptional Conditions," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 6(1), pages 28-31.
    7. Mihaela TOFAN & Ana Maria BERCU, 2015. "Taxation Of Per Diem. Romanian Current Liabilities For Employers And Employees," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7(3), pages 794-801, September.
    8. Ionel BOSTAN, & Elena Doina DASCÄ‚LU, 2016. "Strengthening The Sustainability Of Public Finances By Means Of Financial Law Focused On The Control And Audit Exercise," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(1), pages 1-48, January.
    9. Mihaela Tofan, 2013. "European civil service. The principles of the legal framework in force," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 3(2), pages 250-258, December.
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