The Role of the Fiscal Administrative Act in the Romanian Tax System

6 Pages Posted: 16 May 2019

Date Written: April 25, 2019

Abstract

Through this article we want to present the role of the fiscal administrative act in the Romanian tax system. Thus, we will define the fiscal administrative act and other institutions specific to the Romanian tax system, such as the administration of fiscal burdens by the tax authorities or the procedure for communicating the fiscal administrative act. Also, we will present the legal effects produced by this act, its traits and its conditions of form and substance, as well as its role in the Romanian tax system.

Keywords: Fiscal Administrative Act, Fiscality, Romanian Tax System, Legal Effects, Tax Authorities

Suggested Citation

Zdanovschi, Alice Cristina Maria, The Role of the Fiscal Administrative Act in the Romanian Tax System (April 25, 2019). RAIS Conference Proceedings - The 12th International RAIS Conference on Social Sciences & Humanities. Available at SSRN: https://ssrn.com/abstract=3388078 or http://dx.doi.org/10.2139/ssrn.3388078

Alice Cristina Maria Zdanovschi (Contact Author)

Dimitrie Cantemir Christian University ( email )

Splaiul Unirii nr. 176
Sector 4
Bucharest, 030134
Romania

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