Evaluation of Contesting the Tax Rules through the Principle of Certainty of Taxation

Author:Univ. Prof. Dan Drosu ŞAGUNA, Ph. D.; Lecturer Adrian Doru BÎGIOI, Ph. D.

JEL:H21, H25, G38

DOI:

Keywords:income tax, complaints, tax rules, tax bodies, certainty of taxation

Abstract:
Frequent changes in national legislation and a vague definition of terms in the tax rules, may lead to their different interpretation by the taxpayers and by the tax authorities. Taxpayers tend to interpret rules in ways that lead to payment of low fees and tax authorities having the purpose to collect fees as high as possible. From here, can result a conflict of interest between the parties of the legal fiscal relationship, similar to the one between the stakeholders in a corporate governance mechanism, and hence, breach of the principles of taxation. In this respect could be mentioned: the principle of stability of fiscal rules, whereby states should govern through pre-established laws, which should not be amended repeatedly, the principle of certitude of taxation, formulated by Thomas Hobbes, and the abuse of tax law, stated by a number of authors as Aristotle and Gaius. In order to determine whether national fiscal rules affect these principles, the authors considered necessary to carry out research studies, by which to estimate the grade of appeals made by Romanian taxpayers to the fiscal normative acts, after the issue of Law no. 571/2003 regarding the Fiscal Code, and until June 30, 2013. To achieve the objective of this research, they have conducted a series of studies; in this article are presented the results of a research in the field of income tax.\r\n

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