The Constitutional Obligation of Citizens to Contribute, Through Taxes and Fees, to Public Expenses Cover Image

Obligaţia constituţională a cetăţenilor de a contribui, prin impozite şi taxe, la cheltuielile publice
The Constitutional Obligation of Citizens to Contribute, Through Taxes and Fees, to Public Expenses

Author(s): Adrian-Milutin Truichici, Luiza Neagu
Subject(s): Constitutional Law
Published by: Universul Juridic
Keywords: Public Spending; The Principle of The Necessity of Tax or Contribution; Tax; Toll;
Summary/Abstract: The collection of taxes and fees constitutes the main source of income for the state, being one of the most obvious expressions of the defense of national interests on a financial level. Only if it has these budgetary resources, the state will be able to fulfill its obligations towards citizens and economic agents. However, the state can only impose fiscal obligations in order to participate in public expenses, as it results from the disp. Art. 56 para. (1) of the Romanian Constitution, legal provision that will be the subject of this study. During our study we will show the destination of the fiscal revenues collected by the state, as a result of the fulfillment of these obligations by the debtors, respectively the payment of taxes or fees. At the same time, the consequence of not feeding a public budget (being thus in the presence of the violation of the principle of contribution, enshrined in art. 56 paragraph (1) of the Romanian Constitution) is analyzed, by reference to numerous decisions of the constitutional court.

  • Page Range: 271-278
  • Page Count: 8
  • Publication Year: 2024
  • Language: Romanian