CERTAINTY OF TAX SYSTEM AND QUALITY OF TAX LAW
CERTAINTY OF TAX SYSTEM AND QUALITY OF TAX LAW

Author(s): Emil Bălan, Marilena Ene
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: tax system; good governance; good administration; certainty principle; quality of law;
Summary/Abstract: The principle of certainty has governed the tax system since the eighteenth century when Adam Smith in his "Wealth of Nations" mentioned the four basic rules applicable to the tax system. The same principles, including certainty, are resumed by the OECD in 2014. In this article is included an analysis of this principle from a theoretical point of view but also in terms of national jurisprudence in the field of tax regulations.Closely related to the principle of certainty, there is also the obligation of the legislator, both primary and secondary, to elaborate normative acts that follow the national requirements regarding the quality of the law. This aspect, of the quality of the law, is particularly important in tax matters since the tax legislation generate pecuniary obligations on the persons. Imperfect drafting of a normative act, found by the courts after a number of years, causes significant damage initially to the taxpayer, and subsequently, after the publication of the court decision, to the state budget forced to reimburse the unlawful tax.

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