Bostan, Ionel (2024): An Editorial Endeavor on Taxes and Duties: Legal Approaches to the Romanian Fiscal System.
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Abstract
The legal analysis of tax regulations is a complex and continuous process, considering that Tax Law does not operate in isolation. It intersects with other branches of public and private law, as well as fields such as macroeconomics, public policies, or state finances. In this regard, the work Tax Law (Marilena Ene, Bucharest: Solomon Publishing, 2024, ISBN: 978-606-9628-59-1, 488 pages) represents a remarkable contribution to the understanding of this field.
Item Type: | MPRA Paper |
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Original Title: | An Editorial Endeavor on Taxes and Duties: Legal Approaches to the Romanian Fiscal System |
Language: | English |
Keywords: | General Theory of Tax Law; Direct/Indirect Taxes; Tax Procedure; Tax Litigation |
Subjects: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue K - Law and Economics > K2 - Regulation and Business Law |
Item ID: | 122887 |
Depositing User: | Professor Ionel Bostan |
Date Deposited: | 04 Jan 2025 15:28 |
Last Modified: | 04 Jan 2025 15:28 |
References: | [1]. Gherghina, S.; Trandafir, A.-R.; Ene, M. (2023). Establishing Precautionary Measures in Case of Criminal Offences Regulated by Law No. 241/2005 for the Prevention and Combating of Tax Dodging. Opinion on the Opinion on the Question of Law Leading to Preliminary Decision No. 44/2022 in Criminal Matters Issued by the High Court of Cassation and Justice. AUBD, 21. https://heinonline.org/HOL/LandingPage?handle=hein.journals/aubd2023&div=5&id=&page= [2]. Balan, E.; Ene, M. (2021). Certainty of tax system and quality of Tax Law. In: Pandemic Challenges for European Finance, Business and Regulation. Iași: EUFIRE 2021, pp. 184-191. [3]. Ene, M. (2024). Drept fiscal. Bucharest: Solomon Publishing. https://www.editurasolomon.ro/produs/drept-fiscal-editia-a-ii-a-2/ [4]. Tofan, M.; Bostan, I. (2022). Some Implications of the Development of E-Commerce on EU Tax Regulations. Laws 11: 13. [5]. Bostan, I.; Moroşan, A.A.; Hapenciuc, C.V.; Stanciu, P.; Condratov, I. (2022). Are Structural Funds a Real Solution for Regional Development in the European Union? A Study on the Northeast Region of Romania. J. Risk Financial Manag. 15 (6), 232, 8. [6]. Bostan, P.; Asaloș, N; Bostan, I. (2022). Funding Public Health Action Programs: Allocations, Budget Execution and Post-Audit Results at the Level of the First Pandemic Year. “Ovidius” University Annals, Economic Sciences Series 21(1), pp. 793-802. [7]. Bostan, I. (2014). Juridical tools of Governmental nature used to mitigate various difficulties of the Financial and Budgetary System. Annals of the Alexandru Ioan Cuza University-Economics 61 (2), 133-148. [8]. Bostan, I.; Costuleanu, C.; Horomnea, E.; Costuleanu, M. (2011). Morality, ethics and true image in business accounting. Theoretical and Applied Economics 6(6), 47. [9]. Bostan, I. (2010). Drept bugetar european. Iași: Tipo Moldova. [10]. Bostan, I. (2010). Impactul sistemului financiar-fiscal asupra derulării schimburilor comerciale internaţionale. Iaşi: Tipo Moldova. [11]. Bostan, I. (2005). Guidelines in the Audit of Risk Assessment. In Vol. Conference "Probleme actuale ale situaţiei social-economice". Chişinău, Republic of Moldova, organized by the Economic Sciences Faculty, p. 215 (State University). [12]. Bostan, I.; Radu, P. (2003). Controlul financiar şi auditul intern la instituţiile publice. Iaşi: Sedcom Libris. 4 [13]. Cigu, E.; Petrișor, M.B.; Nuță, A.C.; Nuță, F.M.; Bostan, I. (2020). The nexus between financial regulation and green sustainable economy. Sustainability 12(21), 8778. [14]. Bostan, I. (2016). Pro sustainable development: The influence of the law of entropy on economic systems. Environ Eng Manag J, 15 (11), 2429-2432. [15]. Bostan, I. (2018). An Analysis of the “bio”/”eco” Products Market, Referring to the EU and Romania. CES—Working Papers. Vol. VIII, Issue 1, 33–44. Available online: http://www.ceswp.uaic.ro/articles/CESWP2016_VIII1_BOS.pdf [16]. Grosu, V.; Bostan, I. (2010). IAS/IFRS standards for SMEs and the impact on the Romanian accounting system. International Journal of Academic Research, 2 (4), 284-41. [17]. Bostan, I.; Burciu, A.; Condrea, P. (2010). Trends of the communitarian cohesion policies and advertising for eco-investments. Environ. Eng. Manag. J. 9, 847–851. [18]. Bostan, I. (2010). Proceduri privind auditul public financiar şi al performanţei. Iaşi: Tipo Moldova. [19]. Bostan, I.; Burciu, A.; Condrea, P.; Durac, G. (2009). Involvement of legal responsibility for severe acts of pollution and noncompliance. Environ Eng Manage J, Vol. 8, Issue: 3, 469-473. [20]. Bostan, I.; Grosu, V. (2009). Limits on legislative harmonization financial accounting. The 33-rd Annual Congress of the American Romanian Academy of Arts and Sciences (ARA), pp. 250-253. Politechnic International Press Montreal. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/122887 |