THE LOTTERY OF FISCAL RECEIPTS.
A BRIEF ANALYSIS.
THE LOTTERY OF FISCAL RECEIPTS.
A BRIEF ANALYSIS.
Author(s): Irina IacobSubject(s): Law on Economics
Published by: Editura Hamangiu S.R.L.
Keywords: tax evasion; fiscal receipts lottery; small and medium enterprises; cashier’s registers; fiscal receipt; Ombudsman; unconstitutionality;
Summary/Abstract: This paper aims at carrying out a brief analysis of Government Emergency Ordinance no. 10/2015on the organization of the Fiscal Receipts Lottery, passed by the Romanian Government on 30.01.2015[1]. Aside from analysing legal regulations, the purpose of this paper is also to identify the social, economic and taxation impact of the adopted legislative measure, as well as to assess the critiques and challenges advanced, till the present, against such measure.Consideration has also been given to comparing the Fiscal Receipts Lottery adopted in Romania with any other similar models in Malta, Slovakia and Portugal.Finally, the brief conclusions are included.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: III/2015
- Issue No: III
- Page Range: 524-532
- Page Count: 9
- Language: English