Taxation

Tax Law - Meeting the needs of any society requires collective achievement of government revenue. Indeed, in order to fulfill the role and functions of the state must mobilize resources and make expenditures banesti.În consequence, the state proceeds to the distribution of public tasks among members of society, individuals and legal entities.
Legal and Financial Instrument which achieves this distribution is the tax liability in the form of taxes, contributions and other country-specific tax burdens and historical stages in each hand.

Tax Law - It finds that taxes can be approached in several ways: as the main source of state revenue; as the main way of making optimal allocation of resources between the two major sectors defined by the private or public goods produced in society, which is defined according to the optimal point of taxation; as tools to guide the economy through the targets set by governments; as instruments of equity or social justice achieved in fiscal plan called tax fairness; as a tool to influence inflation, the orientation behavior of economic agents and to all taxpayers, the consumption of resources, goods and services.

As shown, a first category of legal rules involving the regulation on public finances is the process of establishing the cash resources needed to meet public needs,  public funds, commonly referred to as budgetary funds. The legal rules in this category ensure the focus in public budgets monetary resources necessary for creating and supply of public revenues, the funds available to public authorities, central and local. In this category are included legal rules regulations which establish taxes and other public revenue.

We will not insist on the historical evolution of tax law in our country, because it was treated in the analysis summary history Law Public Finance. But I must mention that the public needs experienced significant growth in Romania's transition to a market economy.

Application of economic reform initiated after the Revolution of December 1989 takes place in conditions of social and economic imbalances multiple intervention involving heightened state action that requires huge expenses and, therefore, particularly large public revenue. That is why we believe in transition to a market economy of Romania study taxes and other government revenue is the fundamental problem of financial law.

1.2. Defining tax and fees

1.2.1. Tax Doctrine has provided numerous definitions of tax.

Thus, for example, economist C. Tautu refers to two interesting definitions as follows: Paul Cauves claimed that tax means taking that requires individual ruler power, by virtue of

principle of national solidarity, to participate in interest expenses and state debt burdens economist Rugiero strengthens the above definition, stating that The state has even ownership of a share of property of citizens, to the amount of tax due , which shows the character of obligation to pay tax on interest

top of collectivity.

European Tax Law

1.Problematica decrease tax competition

in the EU

The problems of tax competition control at EU level are, theoretically, extremely sensitive. From a practical standpoint, the European construction, although difficult, due to the need to solve in a reasonable time, they advertise finding solutions in line with EU legislation.

Issues of principle raised by the introduction of measures to contain tax competition in Europe are the following:

The problem of fiscal sovereignty

Determination of tax regulations you might say, the royal prerogatives. It's basically about one of the major expressions of national sovereignty. Freedom of expression may legitimately lead to the adoption of fiscal rules may favor some tax competition practices. Conversely, it is likely to be limited determined even prevented, tax competition by third parties. In short, the coexistence of fiscal sovereignty, posed in principle, is likely to produce a progressive tax competition which suppresses any sovereignty.

This risk is still considerable, being very specific about the factors samplings 'mobile'.

For these categories of taxation, a choice must be made between maintaining absolute national sovereignty and therefore accepting the consequences of a tax competition, and the damage to national sovereignty, which consist in the adoption of international rules, more or less ambitious, ie limiting the exercise of sovereignty tax.

The problem of the influence of international rules

By itself, edictarea international rules is incompatible with the preservation of fiscal sovereignty.

But two conditions necessary for it to resist compatibility principle in practice. On the one hand, we have the application of these rules will result in a state of its own decision and, on the other hand, these rules limit up to a certain point its ability to modulate fiscal decisions.

This last condition refers to the problem of the influence of international tax rules, persisting over 90s in Europe during negotiations on the issue of tax competition.

At first, these negotiations aimed at harmonizing tax regulations as complete as possible.

Bottlenecks encountered incited the Commission to favor a more modest guidance which should lead to a Code of good competition. With it, there is no issue of establish uniform rules of constraint, but drawing on the concept of fair competition practices to eliminate the excessive tax competition.

Such an approach is theoretically important merits. He respects the principle of non-discrimination, which is essential for the smooth functioning of the single market and keep practically a space for free exercise of fiscal sovereignty of states banning license tax. He thus observe fully the principle of subsidiarity which underlies European construction.

However, it is difficult to see him mastering solution that would allow tax competition between European countries. Limited to the taxation of profits of enterprises, it is based on concepts that remain vague and is not accompanied by any penalty.

Europe is not the only

Mastering tax competition in Europe, assuming that she would be met, would question his ways compatibility with tax regulations in force in the world.

In this regard, even gained the ability to adjust the problems of tax havens or offshore areas - which, moreover, there are in Europe - would be illusory to imagine that their mere suppression would be sufficient to eliminate risks  Traffic diversion tax reasons.

Finally, we must emphasize the need to relate the process of negotiations between the European states engaged in other important international organizations.