The Role of the Fiscal Administrative Act in the Romanian Tax System
The Role of the Fiscal Administrative Act in the Romanian Tax System

Author(s): Alice Maria Cristina Zdanovschi
Subject(s): Law on Economics, Public Finances, EU-Legislation
Published by: Scientia Moralitas Research Institute
Keywords: fiscal administrative act; fiscality; Romanian tax system;
Summary/Abstract: Through this article we want to present the role of the fiscal administrative act in the Romanian tax system. Thus, we will define the fiscal administrative act and other institutions specific to the Romanian tax system, such as the administration of fiscal burdens by the tax authorities or the procedure for communicating the fiscal administrative act. Also, we will present the legal effects produced by this act, its traits and its conditions of form and substance, as well as its role in the Romanian tax system.fiscal administrative act, fiscality, Romanian tax system

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