Constitutional Limits in the Regulation of Fiscal Burdens in Romania
Constitutional Limits in the Regulation of Fiscal Burdens in Romania

Summary/Abstract: Although fiscal obligations constitute an important instrument that ensures a significant part of state functionality, they should not be enacted arbitrarily or in an inequitable manner. Of course, these limitations are mostly constitutional limitations, which must be respected by the legislator in the legislative process. The fair distribution of fiscal burdens becomes a challenge both for the legislator, in the process of adopting a normative act, and for the Constitutional Court, when it is called upon to rule on the constitutionality of a normative act. Nevertheless, both the legislator and the Constitutional Court have at hand doctrinal and jurisprudential benchmarks that allow them afair assessment of fiscal burdens. The change in the tax regime should be carried out in a predictable, fair manner and in compliance with the rule of social law. These fiscal obligations are imposed by the legislator on citizens without consulting them, and failure to fulfill these obligations, in most cases, leads to special legal repercussions.

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