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An Editorial Endeavor on Taxes and Duties: Legal Approaches to the Romanian Fiscal System

Author

Listed:
  • Bostan, Ionel

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.

Suggested Citation

  • Bostan, Ionel, 2024. "An Editorial Endeavor on Taxes and Duties: Legal Approaches to the Romanian Fiscal System," MPRA Paper 122887, University Library of Munich, Germany, revised 06 Dec 2024.
    • Handle: RePEc:pra:mprapa:122887
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/122887/1/MPRA_paper_122887.pdf
    File Function: original version
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    References listed on IDEAS

    as
    1. Ionel Bostan & Andrei-Alexandru Moroşan & Cristian-Valentin Hapenciuc & Pavel Stanciu & Iulian Condratov, 2022. "Are Structural Funds a Real Solution for Regional Development in the European Union? A Study on the Northeast Region of Romania," JRFM, MDPI, vol. 15(6), pages 1-18, May.
    2. Ionel BOSTAN & Carmen COSTULEANU & Emil HOROMNEA & Marcel COSTULEANU, 2011. "Morality, Ethics and True Image in Business Accounting," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(6(559)), pages 47-54, June.
    3. Elena Cigu & Mihai-Bogdan Petrișor & Alina-Cristina Nuță & Florian-Marcel Nuță & Ionel Bostan, 2020. "The Nexus between Financial Regulation and Green Sustainable Economy," Sustainability, MDPI, vol. 12(21), pages 1-15, October.
    4. Mihaela Tofan & Ionel Bostan, 2022. "Some Implications of the Development of E-Commerce on EU Tax Regulations," Laws, MDPI, vol. 11(1), pages 1-26, February.
    5. Patricia Bostan & Nicoleta Asalos & Ionel Bostan, 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, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 793-802, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    General Theory of Tax Law; Direct/Indirect Taxes; Tax Procedure; Tax Litigation;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K2 - Law and Economics - - Regulation and Business Law

    NEP fields

    This paper has been announced in the following NEP Reports:

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