Tax procedures: the experience of the Republic of Moldova and Romania

Abstract

The question of an efficient cooperation between tax authorities and private entities is directly connected to the legislative regulation of tax procedures. The positive experience of foreign countries should serve as a model in this respect. Some countries implement separate legislation on tax procedures, others regulate aspects of procedural character within the tax code alongside with questions of substantive law. Romania, for example, has enacted the Tax Procedure Code. The present article represents an attempt to classify mutually linked procedures into several proceedings and to emphasize the particularities of such procedures in the Republic of Moldova and Romania. The aforementioned distinctive features concern the following matters: tax registration, modifi cation of tax obligation, tax rebate, tax refund, tax verifi cation, VAT, ensuring of performance of tax obligations, appeal of tax decisions. It should be noted that the analysis of tax procedures of foreign countries should be carried out with due regard to the jurisprudence of international courts (such as the European Court of Human Rights in the case of the Republic of Moldova and Romania).