WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?

Carmen Comaniciu

Studies in Business and Economics, 2011, vol. 6, issue 3, 69-78

Abstract: In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.

Keywords: tax authorities; tax administration; responsibilities; taxpayers; state (search for similar items in EconPapers)
Date: 2011
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