Reflections on the Right of Appreciation of the Fiscal Authority with an Impact on Young Entrepreneurs

  • Daniela Hudelcu PhD, University of Bucharest, Doctoral School of the Law Faculty, Bucharest, Romania
Keywords: entrepreneur, fiscal authority, fiscal obligation, taxpayers, fiscal legislation, tax risk


The importance of this paper concerns the right of appreciation of the fiscal authority
in quality as administrator of fiscal receivables due to the consolidated budget, which holds a primordial role in the collect a revenues due by taxpayers. The young entrepreneurs, as taxpayers, have an obligation to know rigorously transparency mechanisms established by law,
in order to fulfill a fiscal obligations due at state budget, but the role of fulfillment of the right of appreciation of the fiscal authority is to create the premises of fulfillment of rights
provided fiscal legislation. The exercise of the right of assessment by the fiscal authority must comply with the requirements established by the Fiscal Procedure Code, being a prerogative of the democracy system within a rule of law. The conduct of the fiscal authority, the role and importance of examining the facts of each taxpayer, the limits established by law within which all this is exercised lead to a careful analysis, viewed from the perspective of the young entrepreneur. This category of entrepreneur is less in the spotlight of the fiscal authority, so that, this study reveals situations for which there must be serious concerns on the part of the actors involved in order to improve the condition of the young entrepreneur.


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How to Cite
Hudelcu, D. (2020). Reflections on the Right of Appreciation of the Fiscal Authority with an Impact on Young Entrepreneurs. LUMEN Proceedings, 13, 265-272.
Management, business administration and economic informatics