The Ethics of Fiscal Administration Activity

Authors

  • Ramona Ciobanu Transilvania University of Brasov, Romania

DOI:

https://doi.org/10.31926/but.ssl.2019.12.61.3.1

Keywords:

fiscal apparatus, fiscal officer, abuse of law, Ethics code in tax administration

Abstract

Fiscal officer carry out their activity in accordance with the Constitution, the Civil Servants Statute, the Organization and Functioning Regulations of the institution they are part of, and other norms regulating the taxpayers assistance activity. They must exercise their service duties with integrity and professionalism, ensure that taxpayer' rights are respected, avoid slippage in the abuse of law. On this line, the Code of Ethics of the Fiscal Officer, which regulates principles and establishes objectives aimed at increasing the confidence in the fiscal authority, has been adopted.

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Published

2021-09-16