Challenges of the Knowledge Society (Jul 2015)
STUDY CONTESTING TAX RULES ON SOCIAL SECURITY CONTRIBUTIONS BY TAXPAYERS FROM ROMANIA
Abstract
The management bodies of companies must know and correctly apply tax law. There are, however, the practical situations, when, although they want to respect this, taxpayers are penalized by the tax authorities, because it did not comply with tax obligations. There are many factors that can determine this, among which: circumvent tax rules in order to avoid paying taxes and incorrect application of law. In this study was approached the second factor, namely: analysis of the most common situations in which both taxpayers as well fiscal authorities erroneously apply tax law. To achieve these results, was developed a study regarding the determination degree of contesting the tax rules, in area of social security contributions. Data subject research was extracted in the database officially published by competent insitutions tax. The research was conducted for the period January 1, 2004 and until February 28, 2015. In terms of research methodology, were used both quantitative methods and qualitative methods. Finally, data were centralized by type of articles, they are sorted according to the extent of contestation obtained. The final conclusion is that imprecise definition of the terms tax is one of the main causes which determines incorrect application of tax law. The results can be used especially by the subjects of tax legal relationship, to avoid situations the tax law is applied incorrectly, aspects that may lead to negative situations, both companies and the state institutions.
