RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES
Our endeavour is directed at revealing certain difficulties identified during the actual process of levying the government revenue that have “lasted” in time, as well as the methods used in solving or merely alleviating such difficulties, as imposed and applied by the Executive authority. Among the...
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| Format: | Article |
| Language: | English |
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Editura Univeristatii "Stefan cel Mare" din Suceava
2015-06-01
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| Series: | USV Annals of Economics and Public Administration |
| Subjects: | |
| Online Access: | http://annals.seap.usv.ro/index.php/annals/article/view/811/707 |
| _version_ | 1818147460878434304 |
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| author | Ionel BOSTAN |
| author_facet | Ionel BOSTAN |
| author_sort | Ionel BOSTAN |
| collection | DOAJ |
| description | Our endeavour is directed at revealing certain difficulties identified during the actual process of levying the government revenue that have “lasted” in time, as well as the methods used in solving or merely alleviating such difficulties, as imposed and applied by the Executive authority. Among the above mentioned issues, we will specifically refer to the measures taken to discourage tax payers from using arrears as a source to fund their own activities, with important mentions on the special correction (“undeclared tax penalty”) for cases when certain sums payable to the public budget are not declared (either totally or partially). The 2 part approaches the setting up of the ancillary obligations system which is specifically directed at protecting the real value of the fiscal claims and at sanctioning defaults of payment upon the due date. |
| first_indexed | 2024-12-11T12:35:36Z |
| format | Article |
| id | doaj.art-1a8ed67269e943228aafb71eae3e9135 |
| institution | Directory Open Access Journal |
| issn | 2285-3332 2344-3847 |
| language | English |
| last_indexed | 2024-12-11T12:35:36Z |
| publishDate | 2015-06-01 |
| publisher | Editura Univeristatii "Stefan cel Mare" din Suceava |
| record_format | Article |
| series | USV Annals of Economics and Public Administration |
| spelling | doaj.art-1a8ed67269e943228aafb71eae3e91352022-12-22T01:07:07ZengEditura Univeristatii "Stefan cel Mare" din SuceavaUSV Annals of Economics and Public Administration2285-33322344-38472015-06-01151(21)230232RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCESIonel BOSTAN0Doctoral School of Economics and Business Administration, Stefan cel Mare University, Suceava, RomaniaOur endeavour is directed at revealing certain difficulties identified during the actual process of levying the government revenue that have “lasted” in time, as well as the methods used in solving or merely alleviating such difficulties, as imposed and applied by the Executive authority. Among the above mentioned issues, we will specifically refer to the measures taken to discourage tax payers from using arrears as a source to fund their own activities, with important mentions on the special correction (“undeclared tax penalty”) for cases when certain sums payable to the public budget are not declared (either totally or partially). The 2 part approaches the setting up of the ancillary obligations system which is specifically directed at protecting the real value of the fiscal claims and at sanctioning defaults of payment upon the due date.http://annals.seap.usv.ro/index.php/annals/article/view/811/707Tax procedure codeGovernmentdebtors/tax-payerstaxes receivableancillary obligationsspecial correction. |
| spellingShingle | Ionel BOSTAN RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES USV Annals of Economics and Public Administration Tax procedure code Government debtors/tax-payers taxes receivable ancillary obligations special correction. |
| title | RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES |
| title_full | RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES |
| title_fullStr | RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES |
| title_full_unstemmed | RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES |
| title_short | RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES |
| title_sort | recent adaptations of the legal standards applied to tax liabilities through government ordinances |
| topic | Tax procedure code Government debtors/tax-payers taxes receivable ancillary obligations special correction. |
| url | http://annals.seap.usv.ro/index.php/annals/article/view/811/707 |
| work_keys_str_mv | AT ionelbostan recentadaptationsofthelegalstandardsappliedtotaxliabilitiesthroughgovernmentordinances |