TAX PROCEDURES IN ROMANIA BETWEEN REALITIES AND PERSPECTIVES

Applying tax laws, ensuring the proper functioning of the tax mechanism and collecting tax receivables directly influences the state's ability to meet the collective optimum. The functionality of a fiscal administration mechanism can be ensured through: the contribution of the representative institutions in adapting existing systems to new technologies; developing new procedures for their application; revising of the current legislation; the compliance of taxpayers with voluntary payment stimulated by raising the standard of living and increasing revenue collection. All these factors contribute to improving social and economic life, impacting both on the individual and on the entities in a state. In this paper work are presented the main problems faced by the Romanian tax administration system, compared with existing mechanisms in other countries that have proven their effectiveness, which allow to formulate suggestions on the implementation of a new legislative framework. There has been made an analysis of the different tax procedures already in place, based on the indicators to identify the revenue collection ratio and not only, for comparison with the current situation of Romania, pointing out possible ways of improving the existing fiscal administration mechanism in the country