Activities of local fiscal bodies and the process for hearing of taxpayers

Florin Ionel Trusca

Academic Journal of Law and Governance, 2019, vol. 7, issue 2, 62-77

Abstract: Beyond material needs and without being subordinated to human rights, public policies can be seen as a plan to achieve human rights. On the other hand, the multitude of normative acts, the bureaucracy reflected by the significant increase of the forms through which the information is collected, as well as the main objective of the tax authorities, respectively the collection of the revenues to the budget, makes it increasingly difficult to achieve the objectives of the field human rights. In order to respect the right to be heard and to a fair trial, but also the uniform application in Romania of the requirements of the fiscal legislation, we consider that some of the activities of the local fiscal bodies, such as: control of fiscal receivables, forced execution and settlement of appeals, must be organized by associating communes and/or cities at county level, so that they can cover their expenses.

Date: 2019
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