PARAFISCAL CHARGES AND THEIR LEGAL REGIME

There are several hundred parafiscal charges in Romania, which collectively constitute the parafiscal system. These taxes are not officially designated as such, and they exist in the gray or black areas of the country's financial economy. This form of taxation is not a part of the official tax...

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Bibliographic Details
Main Authors: Viorel ROȘ, Andreea LIVĂDARIU
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2023-06-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/download/cks_2023_articles%252F3_CKS_2023_PUBLIC_LAW%252FCKS_2023_PUBLIC_LAW_029.pdf