FISCAL POLICIES: LAW VERSUS ABUSE

POMANA Madalina, Lucian Blaga University of Sibiu, Romania

SOGLU Mirela, Lucian Blaga University of Sibiu, Romania

BARTALIS Anne-Marie, Lucian Blaga University of Sibiu, Romania

Abstract:
Creating a more efficient tax-collection system is a popular topic in the context of the public debate surrounding the revision of the Romanian Fiscal Code and the Romanian Fiscal Procedure Code. One cannot reduce tax rates without improving the tax-collection system. This objective can be achieved through the modernization of the tax administration. Proposed solutions involve a clear correlation between the Fiscal Procedure Code and Fiscal Code together with a harmonisation of the national law to the European Union law. On condition that the NAFA’s workforce will possess the required skills and the necessary procedures in place, the risk that the taxpayers acting in good faith will “vanish” can be reduced. The proposed procedures represent an effective solution to recover tax debts from the real debtors instead of imposing abusive measures against other trade partners purely because they are “within the reach” of the tax authorities.

Keywords: fiscal , collection , deduction , inactive , jurisprudence

JEL Classification:

Volume: 67, Issue: Supplement

Pages: 308 - 317

Publication date: September, 2015

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/suplimente/67S28pomana&soglu&bartalis&ungureanu.pdf

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