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IOANA MARIA COSTEA, Terminological difficulties in the field of financial law...

Abstract: The field of financial law is traditionally milled by a series of doctrinal queries on terminological delimitation, even at the level of Romanian legislation. Beyond these difficulties, which are of course also fueled by comparative law studies, this paper attempts to highlight the modeling and modifying role of the European normative interventions in the field of financial law. The analysis will track three elements. First of all, we will deal with the specific aspects of budgetary law with a focus on specific terminology, especially in case of violation of certain provisions and therefore in the assumption of liability. Secondly, the study will focus on more general aspects of fiscal law, where terminology differs greatly due to the diversity of national taxation systems. Thirdly, we will look at the relevance of terminological parallelism to the effects of tax law on the various forms of liability, especially criminal liability. Thus, given the major implications of this area of ​​law for both public resources and the taxpayer, we understand to radiograph these divergences and advance possible remedies.

Key words: irregularity, fraud, tax evasion, tax fraud


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