Forța statului în executarea silită fiscală: între eficiență și dezechilibru sistemic
The power of the state in tax enforcement: between efficiency and systemic imbalance

Summary/Abstract: The article examines tax enforcement as an administrative procedure for the recovery of public budgetary claims, focusing on the legal issue concerning the compatibility of enforcement mechanisms with the requirements of proportionality and the protection of taxpayers’ rights, in a context where the state simultaneously acts as creditor and enforcement authority. The analysis addresses the main instruments of tax enforcement – enforceable title, garnishment, precautionary measures, and the enforcement of contested claims – highlighting their impact on the taxpayer’s assets and on the continuity of economic activity. Procedural safeguards and the effectiveness of judicial review are assessed by reference to constitutional and European case law, as well as through comparison with established solutions in comparative law.Unifying or, at least, harmonizing the procedural regimes for tax enforcement and common law enforcement would help restore the balance between enforcement efficiency and rights protection, eliminating unjustified asymmetries and strengthening confidence in debt collection mechanisms.

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