ASPECTE PRIVIND CONDUITA FISCALĂ
ASPECTS REGARDING FISCAL CONDUCT

Summary/Abstract: The present paper seeks to find common ground between the conduct of the fiscal legal report subjects, the State through its representative institutions and the taxpayer and “happiness”, or otherwise said, the “happiness” of the entire society, considered to benefit from the administration of public funds. And in order to fulfill its objective, the paper will present some aspects regarding taxation, fiscal policy, fiscal pressure, fiscal equity, the phenomenon of tax evasion, fiscal abstinence. The present work ends by presenting two concepts viewed as important for the “happiness” of the society regarding the administration of public funds, related to the conduct of the fiscal legal report subjects, meaning: the liability of public power and the reversibility of taxes.

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