BRIEF CONSIDERATIONS ON THE “ELECTORATA” (GOVERNMENT EMERGENCY ORDINANCE NO. 46/2014)
BRIEF CONSIDERATIONS ON THE “ELECTORATA” (GOVERNMENT EMERGENCY ORDINANCE NO. 46/2014)

Summary/Abstract: This paper contains a concise analysis of Government Emergency Ordinance no. 46/2014on amending and supplementing Law no. 571/2003 on the Tax Code, adopted by the Romanian Government on26.06.2014 [1]. The purpose hereof is to identify, besides performing a review of the relevant legal regulations applicable in this case, the effects that the legislative measure concerned caused in economic and social terms as of its coming into force until the present, as well as to evaluate the criticisms brought against this measure.We have also considered providing an explanation for the causes and reasons that have determined the lawmaker to adopt this legislative measure.

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