Payment Issues a Fiscal Obligations (Aspecte Privind Modalităţile De Plată a Obligaţiilor Fiscale)

Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015

8 Pages Posted: 30 Jun 2016

See all articles by Octavia Maria Cilibiu

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu

Date Written: December 30, 2015

Abstract

English Abstract: Payment is the main way of achieving fiscal receivables. can be achieved in the following manner: payment in cash, by bank cards, by bank transfer, withheld at source, by application and cancellation stamps and postal phones.

Romanian Abstract: Plata reprezintă principala modalitate de realizare a creanţelor fiscale. se poate realiza, în una din următoarele modalităţi: plată în numerar, prin intermediul cardurilor bancare, prin decontare bancară, prin stopaj la sursă, prin aplicare şi anulare de timbre fiscale mobile şi prin mandat poştal.

Note: Downloadable document is available in Romanian and English.

Keywords: creanţe fiscale, obligaţii fiscale, plata, modalităţi de plată, fiscal receivables, fiscal liabilities, payment, payment arrangements.

JEL Classification: K34

Suggested Citation

Cilibiu, Octavia Maria, Payment Issues a Fiscal Obligations (Aspecte Privind Modalităţile De Plată a Obligaţiilor Fiscale) (December 30, 2015). Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015. Available at SSRN: https://ssrn.com/abstract=2802233 or http://dx.doi.org/10.2139/ssrn.2802233

Octavia Maria Cilibiu (Contact Author)

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

Register to save articles to
your library

Register

Paper statistics

Downloads
4
Abstract Views
140
PlumX Metrics