romanian english

Bianca-Maria Rusu: The wisdom and vanity of the letters written from the mountain - a financial and constitutional perspective on the legality of taxation

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.


Faculty of Law
.

B-dul Carol I nr. 11, cod 700506, IAŞI
Secretariat full-time learning:
+40 232 201058
+40 232 201158
Fax: +40 232 201858
Secretariat distance learning:
+40 232 201272
Fax: +40 232 201872


Copyright Faculty of Law, IAŞI , 2024
The server generated the answer in 0.0885 sec.
292087348