DOI: http://doi.org/10.47743/jss-2023-69-1-12

Abstract: Both happiness and malediction, the legality of taxation is the keystone in assuming the general obligation to contribute to public expenses. The consent to taxation is dependent on the guarantee that individual freedom is defeated only through and within the limits of the law and the constitutional provision of the legality of taxation should, in theory, represent a guardian of this guarantee. From Rousseau's letters we learn that there is no freedom in the absence of law and that it is the law that perfects it, but isn`t the misinterpretation of the law the element that constrains us? The purpose of the study is an analysis of the principle of the legality of taxation, from a financial and constitutional perspective, with a critical focus on the interpretation problems generated by the jurisprudence of the Constitutional Court and on the involvement of the executive power in the legislative process.

Keywords: taxation, principle of legality, freedom, executive power.

References:

Bouvier M., Le consentement de l’impôt : les mutations du citoyen-contribuable, 2018.

Bufan R., Bidoso M., Cochințu I. ș.a., Tratat de drept fiscal. Volumul I. Teoria generală a dreptului fiscal, Editura Hamangiu, București, 2016.

Carpenter C., Magna Carta: With a New Commentary by David Carpenter, Editura Penguin Books Ltd, 2015.

Costea I.M, Drept financiar. Note de curs, ed. a VIII-a, rev. și ad., Editura Hamangiu, 2023.

Crennan S., Magna Carta, Common Law Values and the Constitution, în Melbourne University Law Review, vol. 39.331/2014.

Deleanu I., Drept constituțional și instituții politice, Editura Europa Nova, București, 2002.

Drosu Șaguna D., Drept financiar public, ed. a VI-a, Editura C.H. Beck, București, 2017.

Demir M., Onder R., The principle of legality of the taxes: an evaluation on Turkey and the selected countries, International Public Finance Conference, 2019.

Evans M., Jack I., Sources of English Legal and Constitutional History, Butterworths-Heinemann, 1984.

Găină A. M., Principiile dreptului fiscal – fundament al impunerii fiscale, în Revista Științe Juridice nr. 92/2008.

Gherghina S., Comentariu art. 139, în Muraru I., Tănăsescu E.S., ș.a., Constituția României. Comentariu pe articole, ed. a III-a rev. și ad., Editura C.H. Beck, București, 2022.

Gherghina S., Drept financiar public, Editura C.H. Beck, București, 2019.

Passant J.,Tax and the Forgotten Classes: from the Magna Carta to the English Revolution, în The Australasian Accounting Business and Finance Journal, vol. 10/2016.

Rousseau J.J. Lettres écrites de la montagne, în Collection complète des oeuvres, Geneva, 1780-1789, vol. 4.

Vida I., Manual de legistică formală (introducere în tehnica și procedura legislativă), Editura Lumina Lex, București, 2004.