ABOUT TAX NEUTRALITY AND NON-DISCRIMINATION

Taxpayers are required to pay taxes to the state budget by virtue of their position subject to the state, the latter in its capacity as sovereign person of public law. This quality gives them the right to impose against taxpayers by administrative means known, or sometimes with justice, respecting...

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Bibliographic Details
Main Author: Ioan Dan Morar
Format: Article
Language:deu
Published: University of Oradea 2012-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2012/n1/105.pdf