Obligaţia fiscală
Tax liability

Summary/Abstract: The aim of this paper is to approach a high-level overview on tax obligations. The following main tax obligations categories are subject to this analysis: Taxes; Levies; Contributions. The tax obligation represents a legal obligation as it defines the content of a legal report arising between the state and taxpayers whose source is the law and, if necessary, its execution is granted through state compulsion. Tax obligation represents the tax unilaterally established by the state through normative acts at the level of legal entities and individuals referred as taxpayers in order for them to pay a certain amount of money within a specified deadline, in the state budget account. Tax obligation consists of the duty to pay to the public budget account (state budget, social state insurance budget, local budgets) taxes, levies and other contributions specifically provided by the law. Taxes are a pecuniary contribution levied from individuals and legal entities through public force, definitively, without having a counterperformance, with the purpose of covering the pubic expenses. Levies represent payment made by individuals and legal entities for the services rendered by the public institutions. Contributions generally represent a mandatory retention of a part of the income derived by individuals and legal entities, either with or without the posibility of obtaining a counterperformance.

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