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...
Saved in:
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Administrative act appeal within the administrative procedure: comparative legal analysis
by: O. O. Markova
Published: (2023-07-01) -
Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis
by: Polona Kovač
Published: (2010-05-01) -
Settlement of Tax Disputes in the Russian Federation and Germany
by: A. A. Konyukhova
Published: (2015-04-01) -
Challenges in Exercising the Right to Appeal – The Case of Slovenian Administrative Consultation
by: Polonca Kovač
Published: (2024-11-01) -
Collecting facts and burden of proof in administrative procedure
by: Milkov Dragan L., et al.
Published: (2024-01-01)