Romanian and Hungarian Fiscal Systems. Regulations and Fiscal Apparatus

Authors

  • R. Ciobanu Transilvania University of Brasov, Romania
  • Z. Varga University of Miskolc, Hungary

DOI:

https://doi.org/10.31926/but.ssl.2020.13.62.2.19

Keywords:

taxes, fees, fiscal system, fiscal apparatus, reform

Abstract

Romania and Hungary had to face the challenges determined by the transition to the new political, economic, and social systems and to set up fiscal systems and fiscal administrations to ensure the public revenues necessary to cover public expenditures.

Author Biography

Z. Varga, University of Miskolc, Hungary

Associate Professor, Ph.D., Faculty of Law Institute of Public Law, Department of Financial Law

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Published

2021-01-26

Issue

Vol. 13(62) No. 2 (2020)

Section

LAW

License

Copyright (c) 2020 BULLETIN OF THE TRANSILVANIA UNIVERSITY OF BRASOV. SERIES VII: SOCIAL SCIENCES AND LAW

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.