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

Abstract

Citizens have an obligation to contribute, through taxes and fees, to public
expenditure, as regulated by law, but there are situations where payers of fees, taxes or other
contributions avoid paying them, which leads to tax evasion1.
Over time, the lawmaker was concerned with adopting rules meant to establish specific
measures for fighting against and preventing tax evasion, especially in the context of
Romania's integration in the European Union. In the present wok, in addition to presenting
the implementation at infraconstitutional level of the rules of the Basic Law and the legislative
dynamics of the rules that have governed this area, we are trying to answer the natural
question of whether the criminalization of tax evasion acts can be achieved by way of
legislative delegation, namely by simple or emergency ordinances of the Government or it can
only be done by “law” as an act of Parliament.