Impactul „vremurilor tulburi” asupra legislației economico-financiare din România
Numărul 10, octombrie 2024 » Fiscalitate
Rezumat: Joint actions of decision-making factors both at national level and beyond domestic borders in view of counteracting the consequences of relatively recent unfavourable events have also led to the emergence of various legislative actions, including in the financial-accounting area. Those with a central role include the adoption of legislative measures that are able to change the direction of society that is seriously affected by the seen and unseen danger of the health, economic, and political crisis. Thereby, the goal of the research is to reflect the high level of legislative volatility in the economic-financial sector. Is it impacted by the significant crises that humanity has faced? The research direction stems from the high recurrence of legislative changes that affect how businesses operate. The purpose of the research is related to the validation of the assumption that legislative changes are influenced by crisis periods. The research findings show the influence of the triple impact period, as defined by the author, which is primarily found in the Fiscal Code and the Fiscal Procedure Code, by adopting fiscal-budgetary legislative measures against the backdrop of the economic environment’s dynamics and complexity in times of crisis.
Termeni-cheie:
legislație; Codul fiscal; Codul de procedură fiscală; modificări; impact; pandemie; război
Clasificare JEL: K34, M41, M48, M49, H12 | Pagini: 7-17
Statistică:
vizualizări rezumat 23 |
descărcări PDF 23 |
vizualizări PDF 9
(Copyright foto: 123RF Stock Photo)