IDEAS home Printed from https://ideas.repec.org/a/blg/reveco/v73y2021ispecialp20-36.html
   My bibliography  Save this article

The Activity Of Solving The Appeals Filed Against The Fiscal Administrative Acts In Romania

Author

Listed:
  • BANICA Genifera Claudia

    (University of Craiova)

  • Mariana Luminita COMAN (LINTA)

    (University of Craiova)

Abstract

The paper presents the defining elements of a tax appeal but also the solutions pronounced following the analysis of the appeals. The conclusions of the study of the data communicated by the National Agency for Fiscal Administration regarding the activity of solving the appeals, starting with 2013, show an improvement of the quality of the latter, as the solutions for rejecting the appeals are increasing. The paper also refers to the solutions issued by the courts for the disputed amounts, which keep to a large extent as solid and legal the amounts established by the tax authorities.

Suggested Citation

  • BANICA Genifera Claudia & Mariana Luminita COMAN (LINTA), 2021. "The Activity Of Solving The Appeals Filed Against The Fiscal Administrative Acts In Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(Special), pages 20-36, December.
    • Handle: RePEc:blg:reveco:v:73:y:2021:i:special:p:20-36
    as

    Download full text from publisher

    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/73S02banica&coman.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    appeal; government performance; fiscal damage; petent;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:reveco:v:73:y:2021:i:special:p:20-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard Alexandru Stoica (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.