Study on the Evaluation of the Contestation Degree of Excise Duty Rules, by Romanian Companies

Author:Lecturer Adrian Doru BÎGIOI, Ph.D.

JEL:H21, H25, G38

DOI:

Keywords:excise, appeals, tax rules, tax bodies, certainty of taxation

Abstract:
The effective management of the company’s resources is one of the main objectives of its executive board, while the optimization of the paid taxes is a constant concern, including for accounting professionals. Given the fact that in recent years tax authorities showed a growing preoccupation for a more efficient collection of the tax receivables, these activities have resulted in various practical situations in which law is interpreted differently by the tax authorities and the companies, as taxpayers. This can lead to a conflict of interest between the subjects of the legal relationship associated to taxes, i.e. taxpayers tend to interpret the law in the meaning of paying smaller taxes, while the tax authority tends to interpret the law in the meaning of collecting higher taxes. Based on these considerations, the author intends to determine through this study the extent to which the tax rules in excise duties are contested by firms in Romania. The aim is to identify those rules of national law which were understood or applied incorrectly both by taxpayers and by the tax authorities, whereas the conclusions are based on the analysis of the indicator mentioned above. The paper is completed with the analysis of the results and the presentation of the reasons substantiating the contestation of the rules. Among these, we mention the vague definition of the tax terms, which may affect not only the efficient use of a company’s resources, but also its going concern. \r\n\r\n\r\n

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