The Role of the Fiscal Administrative Act in the Romanian Tax System

Alice Cristina Maria Zdanovschi ()
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Alice Cristina Maria Zdanovschi: “Dimitrie Cantemir†Christian University, Bucharest, Romania

No 49ZA, Proceedings of the 12th International RAIS Conference, April 3-4, 2019 from Research Association for Interdisciplinary Studies

Abstract: Through this article we want to present the role of the fiscal administrative act in the Romanian tax system. Thus, we will define the fiscal administrative act and other institutions specific to the Romanian tax system, such as the administration of fiscal burdens by the tax authorities or the procedure for communicating the fiscal administrative act. Also, we will present the legal effects produced by this act, its traits and its conditions of form and substance, as well as its role in the Romanian tax system.

Keywords: fiscal administrative act; fiscality; Romanian tax system; legal effects; tax authorities (search for similar items in EconPapers)
Pages: 6 pages
Date: 2019-04
New Economics Papers: this item is included in nep-pub
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Published in Proceedings of the 12th International RAIS Conference on Social Sciences and Humanities, on April 3-4, 2019, pages 333-338

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Persistent link: https://EconPapers.repec.org/RePEc:smo:cpaper:49za

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