DIMENSIUNEA DREPTULUI FISCAL
THE DIMENSION OF THE TAX RIGHT

Summary/Abstract: The subject of the science of Fiscal Law is the legal regulations regarding taxes, fees, social contributions, fiscal procedure and state fiscal control. The relevance of taxes, fees and social contributions is given by the fact that, at the time of their collection, they constitute, on the one hand, sources of income that represent a significant weight in the achievement of state budget revenues, and on the other hand, they represent sources of resources to cover public budget expenses. Taxation, fiscal management and fiscal accounting of taxes, fees and social contributions are connected to fiscal legal regulations, whose coverage area is more generous, wider considering the specific techniques for determining these obligations to the public budget, in terms of reporting their compliance with the requirements of the Fiscal Code, legal registration in accounting according to Law 82 - Accounting Law, declaration and payment by legal terms, fiscal procedure and state fiscal control. Fiscal law represents a distinct branch of public law. The composition of fiscal law is embodied in all the normative acts that regulate fiscal legal relations in the process of collecting taxes and fees from natural person taxpayers and legal person taxpayers. Basically, the level of revenues to the public budget depends on how these taxes, fees and social contributions are managed.

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