FREE COUNSELING OF INDIVIDUALS IN THE FIELD OF TAXATION
FREE COUNSELING OF INDIVIDUALS IN THE FIELD OF TAXATION
Author(s): Florin-Ionel TruşcăSubject(s): Law, Constitution, Jurisprudence, Civil Law, Human Rights and Humanitarian Law, Public Law, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: counseling; protection; individuals; principles; prevention;
Summary/Abstract: The article approaches the possibility of setting up public institutions that protect citizens' rights by providing a public service for counseling individuals in the field of taxation. The article analyzes both the taxpayers' assistance / assistance activity and the fairness of taxation or fiscal equity, principles on which Romanian tax legislation is based. The article argues that taxpayers' guidance / assistance is insufficiently regulated by looking at the possibility of setting up a public counseling service for individuals in the field of taxation. Seen as a service of public interest, free counseling of individuals in the field of taxation help to increase the welfare of taxpayers, on the one hand, and to prevent situations that may generate the triggering of fiscal control or forced execution mechanisms, on the other hand.
Journal: Law Review
- Issue Year: 2017
- Issue No: Supliment2
- Page Range: 283-295
- Page Count: 13
- Language: English
- Content File-PDF