Principle of equity in the Romanian Constitution and tax law

Marilena Ene

Academic Journal of Law and Governance, 2018, vol. 6, issue 1, 12-21

Abstract: The principles applicable to a tax system are under intense scrutiny of all tax scholars as the practical utility of this type of analysis was proven useful in many cases. Adam Smith in “The Wealth of Nations†proposed four principles in 1776. The very first principle deals with tax equality and it is still subject of many papers. The article proposes twofold analysis. In the first part is included a presentation of the principles of tax law and taxation as division of the public law and also of the taxation principles as established at the international level as appropriate to be used by all states for the design of a tax system and subsequently a short analysis of the principle of equity in the Romanian Constitution and Tax Code and also in other European regulations.

Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://files.ajlg.eu/19000489/AJLGno.6.2018-ELL5kBoJzsZulQvqqJ-rfg.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agx:agxajl:v6i1p12

Access Statistics for this article

More articles in Academic Journal of Law and Governance from Romanian Academic Society of Administrative Sciences
Bibliographic data for series maintained by Dragoș TROANȚĂ ().