Romania – rule of law or rule of taxation?
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Keywords

rule of law
non-retroactivity of the law
legal order
right
taxation stat de drept
neretroactivitatea legii
ordine juridică
drept subiectiv
fiscalitate

Abstract

The rule of law claims a cult of law, great trust in justice and marks the symbols of power. Fundamental rights are guaranteed and respected.

In the rule of taxation, fundamental rights are proclaimed, but unsecured, institutional powers are set by law, but they are violated, the hierarchy of laws is constitutional established, but is not respected.

The rule of law involve a value system benefiting from a legislative consecration and a state guarantee mechanism.            

The rule of  law automatically means a certain standard politico-legal. The rule of taxation means abdication from this standard. Taxation becomes the main purpose of government.       

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