THE ACTIVITY OF SOLVING THE APPEALS FILED AGAINST THE FISCAL ADMINISTRATIVE ACTS IN ROMANIA

BANICA Genifera Claudia, University of Craiova

COMAN (LINTA) Mariana Luminita, University of Craiova

Abstract:
The paper presents the defining elements of a tax appeal but also the solutions pronounced following the analysis of the appeals. The conclusions of the study of the data communicated by the National Agency for Fiscal Administration regarding the activity of solving the appeals, starting with 2013, show an improvement of the quality of the latter, as the solutions for rejecting the appeals are increasing. The paper also refers to the solutions issued by the courts for the disputed amounts, which keep to a large extent as solid and legal the amounts established by the tax authorities.

Keywords: appeal, government performance, fiscal damage, petent

JEL Classification: G20, G32, H11

Volume: 73, Issue: Special

Pages: 20 - 36

Publication date: December, 2021

DOI: 10.56043/reveco-2021-0043

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/73S02banica&coman.pdf

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