Tax legal relationship
Narcis Mitu () and
Alia Gabriela Duta
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Alia Gabriela Duta: University of Craiova
Finante - provocarile viitorului (Finance - Challenges of the Future), 2012, vol. 1, issue 14, 99-103
The legal relationship is a patrimonial or non-patrimonial social relationship regulated by a rule of law. Any legal relationship is a social relationship, but not any social relationship is a legal relationship. The law maker has the power to select, of the multitude of human relationships, those who gives importance in terms of legal perspective, encoding them through legal regulations.
Keywords: taxes; legal relationship; regulations (search for similar items in EconPapers)
JEL-codes: G00 G28 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2012:i:14:p:99-103
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