Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania

The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate th...

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Bibliographic Details
Main Authors: Octavian Moldovan, Gabriela Bucătariu
Format: Article
Language:English
Published: University of Ljubljana Press (Založba Univerze v Ljubljani) 2019-11-01
Series:Central European Public Administration Review
Subjects:
Online Access:https://journals.uni-lj.si/CEPAR/article/view/20520
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