文章基本信息

标题：LEGAL REGULATION OF THE FIGHT AGAINST AND PREVENTION OF TAX EVASION BY WAYS OF LEGISLATIVE DELEGATION. CONSTITUTIONAL LIMITS
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作者：Agata Mihaela Popescu ; Ioniţa Cochinţu
期刊名称：AGORA International Journal of Juridical Sciences
印刷版ISSN：1843-570X
电子版ISSN：2067-7677
出版年度：2014
卷号：8
期号：1
DOI：10.15837/aijjs.v8i1.940
语种：English
出版社：AGORA University Publishing House
摘要：Citizens have an obligation to contribute, through taxes and fees, to publicexpenditure, as regulated by law, but there are situations where payers of fees, taxes or othercontributions avoid paying them, which leads to tax evasion1.Over time, the lawmaker was concerned with adopting rules meant to establish specificmeasures for fighting against and preventing tax evasion, especially in the context ofRomania's integration in the European Union. In the present wok, in addition to presentingthe implementation at infraconstitutional level of the rules of the Basic Law and the legislativedynamics of the rules that have governed this area, we are trying to answer the naturalquestion of whether the criminalization of tax evasion acts can be achieved by way oflegislative delegation, namely by simple or emergency ordinances of the Government or it canonly be done by “law” as an act of Parliament.
关键词：tax evasion;legislative delegation;taxes and fees;state budget;constitutional review;law