Reflections on the Right of Appreciation of the Fiscal Authority with an Impact on Young Entrepreneurs

Daniela Hudelcu ()
Additional contact information
Daniela Hudelcu: PhD, University of Bucharest, Doctoral School of the Law Faculty, Bucharest, Romania

Chapter 23 in 16th Economic International Conference NCOE 4.0 2020, 2020, vol. 13, pp 265-272 from Editura Lumen

Abstract: The importance of this paper concerns the right of appreciation of the fiscal authority in quality as administrator of fiscal receivables due to the consolidated budget, which holds a primordial role in the collect a revenues due by taxpayers. The young entrepreneurs, as taxpayers, have an obligation to know rigorously transparency mechanisms established by law, in order to fulfill a fiscal obligations due at state budget, but the role of fulfillment of the right of appreciation of the fiscal authority is to create the premises of fulfillment of rights provided fiscal legislation. The exercise of the right of assessment by the fiscal authority must comply with the requirements established by the Fiscal Procedure Code, being a prerogative of the democracy system within a rule of law. The conduct of the fiscal authority, the role and importance of examining the facts of each taxpayer, the limits established by law within which all this is exercised lead to a careful analysis, viewed from the perspective of the young entrepreneur. This category of entrepreneur is less in the spotlight of the fiscal authority, so that, this study reveals situations for which there must be serious concerns on the part of the actors involved in order to improve the condition of the young entrepreneur.

Keywords: entrepreneur; fiscal authority; fiscal obligation; taxpayers; fiscal legislation; tax risk (search for similar items in EconPapers)
JEL-codes: A1 F1 F3 M1 O3 R1 (search for similar items in EconPapers)
Date: 2020
ISBN: 978-1-910129-27-2
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://proceedings.lumenpublishing.com/ojs/index. ... article/view/337/326 (application/pdf)
https://proceedings.lumenpublishing.com/ojs/index. ... ngs/article/view/337 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:13-23

DOI: 10.18662/lumproc/ncoe4.0.2020/23

Access Statistics for this chapter

More chapters in Book chapters-LUMEN Proceedings from Editura Lumen
Bibliographic data for series maintained by Antonio Sandu ().