Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation

Ioana Maria Costea, Despina-Martha Ilucă () and Maria-Eliza Galan
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Ioana Maria Costea: Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania
Despina-Martha Ilucă: Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania
Maria-Eliza Galan: Faculty of Law, Alexandru Ioan Cuza University of Iasi, 700506 Iasi, Romania

Laws, 2025, vol. 14, issue 3, 1-23

Abstract: Our study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis. Our hypotheses, confirmed by the observed macro-dynamics of tax control in a period of four years, are as follows: (1) the current legal framework for tax control is heterogeneous, incomplete, and influenced by administrative practices; (2) debt collection is an inconsistent outcome of various forms of tax control, contributing marginally to budget dynamics; and (3) the identification of tax-related illegal activities heavily depends on tax control, while the application of administrative and criminal sanctions varies significantly. The study highlights the need to (re)design the normative framework to enhance coherence and effectiveness; hence, we advanced a model of normative reform based on the three abovementioned conclusion.

Keywords: tax control; debt collection; normative frame; administrative decision (search for similar items in EconPapers)
JEL-codes: D78 E61 E62 F13 F42 F68 K0 K1 K2 K3 K4 (search for similar items in EconPapers)
Date: 2025
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