Povestea obligației fiscale. Ce este obligația fi scală?
The tale of the tax obligation. What is the tax obligation?

Summary/Abstract: There is a tax obligation, and this concept must be analysed properly by the tax scholars to be explained and understood by the tax practioners and law makers. In Romania, the tax legislation is the result of a very short period of market-based economy, starting with 1990, and of course the tax doctrine is also very young. If in the free of communism countries, a tax law school was developed continuously, in Romania we had to adapt and adopt different models which were more or less connected with the commercial legislation. For those interested in tax history I strongly recommend reading and studying the proceedings of the conferences of tax history organised by the Centre for Tax Law from the University of Cambridge every two years, starting 2002 (htps://www.ctl.law.cam.ac.uk/). Suprinsigly there are still subjects to debate since in 2022 there is a new conference. One has to notice that one of the questions to be asked by the UK scholars in 2002 was „What is income?”.

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