Selected papers~ SPECIAL EDITION - Index of

authorities, tax policies are used exclusively
for government.
Of course many of our peers need
government help because of illness, because
of family and of course other reasons that
they need help in different ways. In this
context, however, we must ask ourselves
whether such interventions for social
purposes to be promoted through taxes or
using other levers.
It is obvious that if the executives involved in
the tax account, the first result is that it
distorts the acceptance address, that the
official intention of the taxpayer and those
who do not enjoy such tax benefits conferred
will try to bypass the tax law.
I think for social interventions can be
promoted through other means, such as state
social insurance systems, at other institutions
of social protection for the taxpayer and not
to confuse the proper push other adverse
judgments propriety, and labor market
competition capital and ultimately to tax
evasion.
On the other hand and tax procedures are
hampered and will suffer in terms of
efficiency and their bureaucratic
phenomenon, by appealing to all sorts of
supporting operations to access tax
advantages or disadvantages for others put in
the work of contributors.
The third group of principles of taxation are
those that concern economic and social
policies. Taxes are the main source of
288
revenue for the state, but a tool, an effective
lever to influence consumatori.Principiile
taxpayers in their capacity as neutral taxation,
the tax discrimination, lack of arbitrariness,
impersonality and the legitimacy of taxes.
Use taxes in their capacity as leverage
requires diversifying financial operations tax
procedure.
Bibliography
1. Mihail C. Demetrescu, „Politici economice
şi financiare de ieri şi de azi” („Middle Age
Financial Sociology and Finances”)
Tipografia Federatiei Nationale Cooperatiste,
Bucharest,1946
2. Morar Ioan Dan, „Sistemul fiscal
românesc.Traditie si capacitate de adaptare”
(„Romanian Taxation System. Tradition and
Adaptation Capacity”), Ed.Dacia, Cluj-
Napoca, 2000;
3. Văcărel Iulian, „Politici economice şi
financiare de ieri şi de azi” („Financial and
Economic Policies – Old and New”), Ed.
Economica, Bucuresti, 1996;
4. Constantin Tulai, „Finantele publice si
fiscalitatea” („Public Finances and Taxation
System”) Casa Cartii de Stiinta, Cluj-
Napoca,2003
5. Radu Vasile,Intre echilibru si
recesiune,Editura Economica 1998.(Balance
between
recession, Economics 1998) ;
6. Codul Fiscal ,L 571/2003, republicata
(Code, L 571/2003, republished)