NECESITATEA ÎMBUNĂTĂȚIRII UNOR PREVEDERI DIN CODUL FISCAL
THE NEED TO IMPROVE SOME PROVISIONS IN THE FISCAL CODE
Author(s): N. Grigorie Lăcrița, Radu Vasile PopSubject(s): National Economy, Law on Economics
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: tax code; calculation of social contributions; realities; additions; improvements;
Summary/Abstract: The tax code must be a clear and well-established document in the legal system, so that it contributes in a clear, unambiguous, realistic and efficient way to the effective functioning of the financial system and not oscillates between formalism, bureaucracy, interests and opportunities. Therefore, in our opinion, the current Code needs to undergo some improvements. We suggest some of them in this text.
Journal: Revista Univers Strategic
- Issue Year: XIII/2022
- Issue No: 49
- Page Range: 71-77
- Page Count: 7
- Language: Romanian