LEGAL REGULATION OF THE FIGHT AGAINST AND PREVENTION OF TAX EVASION BY WAYS OF LEGISLATIVE DELEGATION. CONSTITUTIONAL LIMITS

  • Agata Mihaela Popescu Facutly of Juridical and Administrative Sciences “Dimitrie Cantemir” Christian University, Bucharest, Romania
  • Ioniţa Cochinţu Assistant Magistrate at the Constitutional Court of Romania

Abstract

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.

Author Biographies

Agata Mihaela Popescu, Facutly of Juridical and Administrative Sciences “Dimitrie Cantemir” Christian University, Bucharest, Romania
Correspondence: Agata Mihaela Popescu, 129 Şoseaua Olteniei St., Sector 4, Bucharest,Romania
Ioniţa Cochinţu, Assistant Magistrate at the Constitutional Court of Romania
PhD Candidate at the West University of Timisoara,Faculty of Law, Timişoara, Romania
Published
2014-02-04
How to Cite
POPESCU, Agata Mihaela; COCHINŢU, Ioniţa. LEGAL REGULATION OF THE FIGHT AGAINST AND PREVENTION OF TAX EVASION BY WAYS OF LEGISLATIVE DELEGATION. CONSTITUTIONAL LIMITS. AGORA INTERNATIONAL JOURNAL OF JURIDICAL SCIENCES, [S.l.], v. 8, n. 1, p. 132-140, feb. 2014. ISSN 2067-7677. Available at: <http://univagora.ro/jour/index.php/aijjs/article/view/940>. Date accessed: 23 sep. 2020. doi: https://doi.org/10.15837/aijjs.v8i1.940.

Keywords

tax evasion, legislative delegation, taxes and fees, state budget, constitutional review, law.