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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
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    File URL: https://mpra.ub.uni-muenchen.de/122887/1/MPRA_paper_122887.pdf
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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

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