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Book review: Tax law (By: Professor PhD Mihaela Tofan)

Ionel Bostan

No ukf97, LawArXiv from Center for Open Science

Abstract: Not long after the actual implementation of the two new codes (Fiscal Code and the Fiscal Procedure Code), researcher and university professor Mihaela Tofan from Alexandru Ioan Cuza University (Iasi - RO), published the book Tax law [RO: Drept fiscal], the CH Beck Publishing, Bucharest, 2016 (Code ABE:978-606-18-0566-2), pages 324. The big issues that the book answers are given proper treatment concepts, features and functions of taxes, and the inclusion here of the most important aspects of tax procedures. We note that this book opens a perspective on Romanian national rules, but at the same time, due to the need for European harmonization of rules of tax law, discusses the issue of this space.

Date: 2018-02-16
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Persistent link: https://EconPapers.repec.org/RePEc:osf:lawarx:ukf97

DOI: 10.31219/osf.io/ukf97

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