THE ACTIVITY OF SOLVING THE APPEALS FILED AGAINST THE FISCAL ADMINISTRATIVE ACTS IN ROMANIA

Genifera Claudia Banica and Mariana Luminita COMAN (linta)
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Genifera Claudia Banica: University of Craiova
Mariana Luminita COMAN (linta): University of Craiova

Revista Economica, 2021, vol. 73, issue Special, 20-36

Abstract: The paper presents the defining elements of a tax appeal but also the solutions pronounced following the analysis of the appeals. The conclusions of the study of the data communicated by the National Agency for Fiscal Administration regarding the activity of solving the appeals, starting with 2013, show an improvement of the quality of the latter, as the solutions for rejecting the appeals are increasing. The paper also refers to the solutions issued by the courts for the disputed amounts, which keep to a large extent as solid and legal the amounts established by the tax authorities.

Keywords: appeal; government performance; fiscal damage; petent (search for similar items in EconPapers)
JEL-codes: G20 G32 H11 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:73:y:2021:i:special:p:20-36

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