LES PÉRIMÈTRES CONSTITUTIONNELS DE LA JUSTICE FISCALE EN ROUMANIE
THE CONSTITUTIONAL PERIMETERS OF TAX JUSTICE IN ROMANIA

Summary/Abstract: The article aims to define the constitutional framework given to tax justice in Romania by focusing on the principles of tax justice enshrined in the constitutional order, in particular the principle of necessity, legality and justice of taxation. This results in an analysis of the constitutional structure of tax justice, one of the pillars of which is the citizen’s obligation to contribute to public spending, as well as its interweaving with the fundamental rights guaranteed by the Constitution.

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