The tax system in Romania
Dragan Cristian
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Dragan Cristian: Constanta Maritime University
Constanta Maritime University Annals, 2013, vol. 19, issue 1, 279-282
Abstract:
Tax system as a set of principles, rules and method of organization is materialized in laws or regulations having the force of law. In Romania, the task of creating a tax system and fiscal strategy lays upon the legislature (Parliament) and the executive (the Government)
JEL-codes: D0 D4 R0 R4 (search for similar items in EconPapers)
Date: 2013
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