C?pitolul I-Sist?mul fisc?l - c?drul g?n?r?l d? ?bord?r? 1 1.1D?finir?? sist?mului fisc?l 1 1.2. ?voluti? sist?m?lor fisc?l? 3 1.3. Rolul si functiil? sist?mului fisc?l 12 1.4. Principiil? unui sist?m fisc?l optim?l 15 C?pitolul II-?v?ziun?? fisc?la 22 2.1. Conc?ptul d? ?v?ziun? fisc?la 22 2.2. Form?l? ?v?ziunii fisc?l? 29 2.2.1. ?v?ziun?? fisc?la l? niv?l n?tion?l 29 C?pitolul III-?voluti? niv?lului si structurii pr?l?varilor fisc?l? in Romani?, in p?rio?d? 2002-2017 41 3.1. ?n?liz? ?voluti?i gr?dului d? fisc?lit?t? in Romani?. Comp?r?tii int?rn?tion?l? 41 3.2. ?n?liz? structurii pr?l?varilor fisc?l? in Romani?. Comp?r?tii int?rn?tion?l? 48
C?pitolul I-Sist?mul fisc?l - c?drul g?n?r?l d? ?bord?r? 1.1D?finir?? sist?mului fisc?l Sist?mul fisc?l ?st?, in mod norm?l, ?xpr?si? ? voint?i politic? ? un?i comunitati um?n? org?niz?t?, fix?ta p? un t?ritoriu d?t?rmin?t si dispunand d? o ?utonomi? sufici?nta p?ntru ? put??, prin int?rm?diul progr?m?lor c?r? o r?pr?zinta, sa s? dot?z? cu o intr?ga s?ri? d? r?guli juridic? si, in sp?ci?l, fisc?l. In oric? p?rio?da si in oric? tip d? soci?t?t? fisc?lit?t?? ?st? privita c? o inoportunit?t? p?ntru oric? contribu?bil, oricat cinism fisc?l ?r dov?di ?c?st?. ?xist?nt? si m?nif?st?r?? ?i ?st? justific?ta d?o?r?c? function?r?? oricar?i soci?tati implica num?ro?s? costuri c?r? tr?bui? sa fi? ?cop?rit? din r?surs? sufici?nt?. D?ca r?surs?l? proprii p? c?r? st?tul l? po?t? obtin?, c?r? provin, d? ?x?mplu, din propri?tatil? public? (dom?niil? st?tului), nu sunt sufici?nt?, c??? c? s? intampla in g?n?r?l, ?tunci tr?bui? pr?l?v?t? impozit?. D? f?pt, impozit?l? platit? d? catr? p?rso?n? fizic? si p?rso?n? juridic? pot fi consid?r?t? r?mun?r?tii ?l? s?rviciilor d? oric? n?tura p? c?r? l? ?sigur? st?tul s?u institutiil? s?l?. Conc?put initi?l p?ntru ? raspund? unor obi?ctiv? pur fin?nci?r? ?l? st?tului, l? c?r? s-?u ?daug?t ult?rior, c? urm?r? ? ?voluti?i soci?tatii um?n?, o s?ri? d? obi?ctiv? d? n?tura ?conomico-soci?la, sist?mul fisc?l ?st? r?zult?tul gandirii, d?cizi?i si ?ctiunii f?ctorului um?n, "?xpr?si? ? voint?i politic? ? un?i comunitati um?n? org?niz?t?, fix?ta p? un t?ritoriu d?t?rmin?t si dispunand d? o ?utonomi? sufici?nta p?ntru ? put??, prin int?rm?diul org?n?lor c?r? o r?pr?z?nta, sa s? dot?z? cu o intr??ga s?ri? d? r?guli juridic? si, in sp?ci?l, fisc?l?" . In lit?r?tur? d? sp?ci?lit??t? ?xista dif?rit? opinii privind structur? sist?mului fisc?l, potrivit caror? sist?mul fisc?l cuprind? do?r impozit?l?, t?x?l? si r?gl?m?ntaril? fisc?l s?u in structur? ?c?stui? s? cuprind tot?lit?t?? impozit?lor si t?x?lor impru?na cu r?gl?m?ntaril? l?g?l? d? n?tura fisc?la, inclusiv? m?tod?l? si t?hnicil? d? ?s?z?r?, urmarir? si p?rc?p?r? ? ?c?stor?. Dupa opini? domunlui prof?sor univ?rsit?r Doctor Const?ntin Topciu, ?xpim?ta in lucr?r?? "Fisc?lit?t?" , in structur? sist?mului fisc?l tr?bui? inclus? urmato?r?l? compon?nt?: 1. Tot?lit?t?? impozit?lor, t?x?lor si ? ?ltor v?nituri p? c?r? st?tul, prin org?n?l? s?l? sp?ci?liz?t?, l? p?rc?p? in b?z? unor r?gl?m?ntari l?gisl?tiv?. D?o?r?c? impozit?l? si t?x?l?, ?s? cum s-? ?rat?t, sunt instituit? prin l?gi s?u ?lt? ?ct? norm?tiv?, c?r? consfint?sc, in ultima inst?nta, dr?ptul d? cr??nta fisc?la ?l st?tului ?supr? contribu?bilior, to?t? ?c?st? r?gl?m?ntari d? n?tura fisc?la tr?bui? consid?r?t? c? facand p?rt? din sist?mul fisc?l. 2. M?c?nismul fisc?l, c?r? cuprind? m?tod?l?, t?hnicil? si instrum?nt?l? fisc?l? prin utiliz?r?? caror? s? ?sigura dim?nsion?r??, ?s?z?r?? si p?rc?p?r?? t?x?lor, impozit?lor ,contributiilor si ? ?ltor sum? d?tor?t? bug?tului consolid?t. 3. ?p?r?tul fisc?l, fara d? c?r? c?l?l?lt? compon?nt? ?l? sist?mului fisc?l ?r raman? in?rt?. Sist?mul fisc?l, cu to?t? implic?tiil? si function?litatil? s?l?, nu ?r put?? fi pus in misc?r? fara ?xist?nt? ?p?r?tului fisc?l, ?c?st ?p?r?t constituind motorul c?r? pun? in misc?r? m?c?nismul fisc?l. Pornind d? l? notiun?? g?n?r?la d? sist?m, sist?mul fisc?l tr?bui? d?finit prin prism? ? c?l putin tr?i compon?nt? ?s?nti?l?, si ?num?: partil? s?u ?l?m?nt?l? compon?nt?, r?l?tiil? si con?xiunil? c?r? s? m?nif?sta intr? ?c?st?? si fin?litatil? s?u obi?ctiv?l? sist?mului. In ?c?st s?ns, sist?mul fisc?l ?st? d?finit c? "un ?ns?mblu d? conc?pt?, principii, m?tod?, proc?s? cu privir? l? o multim? d? ?l?m?nt? ( m?t?ri? impoz?bila, cot?, subi?cti fisc?li) intr? c?r? s? m?nif?sta r?l?tii c?r? ?p?r c? urm?r? ? proi?ctarii, l?gif?rarii, ?s?zarii si p?rc?p?rii impozit?lor si c?r? sunt g?stion?t? conform l?gisl?ti?i fisc?l?, in scopul r??lizarii obi?ctiv?lor sist?mului." S? const?ta, din d?finiti? d? m?i sus, ca impozitul ?st? ?l?m?ntul d?t?rmin?nt ?l sist?mului fisc?l, d?r, ?laturi d? ?c?st?, sist?mul fisc?l cuprind? si ?lt? ?l?m?nt?, cum sunt: l?gisl?ti? fisc?la, c?r? ?r? rolul cr?arii conditiilor l?g?l? si d? r?gl?m?nt?r? ? fisc?litatii incluzand ?tat dr?pturil? si oblig?tiil? ?utoritatilor fisc?l? cat si p? c?l? ?l? contribu?bililor si ?p?r?tul fisc?l, cu structuril? s?l? sp?cific?, ch?m?t sa r??liz?z? ?plic?r?? l?gisl?ti?i fisc?l? in int?r?sul put?rii public?.
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Ne pare rau, pe moment serviciile de acces la documente sunt suspendate.
