THE PROCEDURE OF COLLECTING TAX DEBTS OWED TO THE GENERAL CONSOLIDATED BUDGET Cover Image

PROCEDURA COLECTĂRII CREANŢELOR FISCALE DATORATE BUGETULUI GENERAL CONSOLIDATv
THE PROCEDURE OF COLLECTING TAX DEBTS OWED TO THE GENERAL CONSOLIDATED BUDGET

Author(s): Constantin Cucoş
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: tax debts; debentures; compensation; forced execution.

Summary/Abstract: The need for applying a modern and effective taxation system, that would meet the current requirements of the national economy, as well as aligning the Romanian taxation system to the one existing în the European Union has led to its continuous amendment, through the improvement of tax legislation. One of the critical issues that the Romanian taxation system is currently facing is the forced execution of tax debts.

  • Issue Year: 20/2010
  • Issue No: 3
  • Page Range: 246-253
  • Page Count: 8
  • Language: Romanian
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