L’HISTOIRE DE LA JUSTICE FISCALE EN ROUMANIE
THE HISTORY OF TAX JUSTICE IN ROMANIA
Author(s): Marilena EneSubject(s): History of Law, Transformation Period (1990 - 2010), Law on Economics, Fiscal Politics / Budgeting
Published by: INSTITUT LOUIS FAVOREU
Keywords: Romania; tax justice; principle of equality; principle of legality; Romanian Constitution of 1991; Romanian Tax Code;
Summary/Abstract: The article relates the history of Romanian tax justice, a notion that was once thought of through other notions, notably those of equality and legality, but whose definition has become more precise as different constitutional provisions on the subject have been adopted. Thus, the author highlights the necessary constitutional protection of the principles relating to taxation and their application in national legislation, as well as the turning point represented by the adoption of the Romanian Constitution of 1991 in this area.
Journal: LETTRE DE L’EST
- Issue Year: 2024
- Issue No: 38
- Page Range: 2-12
- Page Count: 11
- Language: French
