PERFECŢIONAREA PROCEDURILOR EXECUTĂRII SILITE A BUNURILOR IMOBILE – PRIORITATE ÎN PROCESUL DE MODERNIZARE A ADMINISTRAŢIEI FISCALE
IMPROVING REAL ESTATE FORECLOSURE PROCEEDINGS - PRIORITIES IN MODERNIZING TAX ADMINISTRATION

Summary/Abstract: The premise of the present study is the analysis and acknowledgement of the tax debt collection techniques used in Romania, to identify factual ways to improve the forms and techniques of compulsory enforcement in the case of real estate, and not least for determining the stages of accomplishing a rapid reaction from the fiscal administration in the case of lack of due payment of tax debt and to avoid incidents that may occur during payment. The present study analyzes the action of collecting fiscal debts through the imposition of measures of sequestrating real estate in the property of the tax debtor, and the conclusions suggest the application of specific methods to increase the collection of tax claims and to reduce budgetary arrears through the improvement of techniques regarding the collection and compulsory enforcement of real estate.

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