Principii de bază ale fiscalităţii – Consideraţii generale –
Basic principles of taxation   - General considerations -

Summary/Abstract: An analysis of the general principles of taxation is an essential endeavour in any attempt to understand the workings of a tax system. Their importance lies in their dual nature: principles are, on one hand, general legal norms which serve to guide the interpretation of other norms in the system; on the other hand, they encapsulate objectives, purposes which orientate the fiscal policy of the state and public policies, in general. The present paper discusses the five most widely-recognized principles of taxation (equity and fairness, certainty and simplicity, effectiveness, neutrality and efficacy), which are analyzed both from the standpoint of their effects as general legal norms, as well as from the perspective of the objectives of fiscal policy.

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