CRITICAL CONSIDERATIONS OF TAX ENFORCEMENT OF TAX MEANS OF TRANSPORT

Php. Ion Suiu and Php. Diana Calciu
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Php. Ion Suiu: The Bucharest Academy of Economic Studies
Php. Diana Calciu: The Bucharest University

Annals of University of Craiova - Economic Sciences Series, 2010, vol. 2, issue 38, 3

Abstract: Critical considerations in the work of tax enforcement in the taxation of vehicles are some shortcomings in the tax laws of Romania, on the grounds that it is essential not only to pursue tax law liability, but to provoke improvement. There are many areas in which tax legislation can be improved, whether the purpose of clarifying or modifying the tax system or the collection. Starting point in developing the study was a case of practice in, this case that has raised our interest to law enforcement regarding the taxation of people who owned vehicles. In this paper we consider mainly the Law 571/2003 regarding the Fiscal Code and in particular GD. 44/2004 for approving the methodological norms of application of the Tax Code, specifically Chapter IV of Title IX, which is regulated transport tax.

Keywords: tax; transportation; inventory; goods; exemptions. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2010:i:3:p:318-320

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