Mutual assistance for the recovery of tax claims - an instrument for an increased public revenue collection level

• Author: Ramona Ciobanu
• Position: Transilvania University of Brasov
• Pages: 149-158

Bulletin of the Transilvania University of Braşo v

Series VII: Social Sciences • Law • Vol. 11 (60) No. 1 - 2018

MUTUAL ASSISTANCE FOR THE RECOVERY OF

TAX CLAIMS - AN INSTRUMENT FOR AN

INCREASED PUBLIC REVENUE COLLECTION LEVEL

Ramona CIOBANU1

Abstract: The reason for the existence of regulations on the tax claims

collection activity is the necessity for designing avoidance mechanisms for

budgetary losses. Having in mind the business internationalization, the

creation of the European economic area characterized by the free movement

of people, goods, capital and labour, regulations were adopted in the

European Union and the Member States having as object to combat tax

evasion and, as a consequence, a more efficient tax claims collection.

Key words: tax claims, tax claims collection, mutual assistance.

1. Introduction

The European Union (EU) is an economic a nd political organization that integrates 28

European states and covers almost the entire continent. The evolution of this

organization, the principles that govern its functioning, the politics that it promotes have

led to the creatio n of a huge economic area. EU's internal market, also known as Single

Market, is based on the free movement of persons, goods, capital and labour, liberties

that ensure a high mobility of labour and trade and have the ability to maintain a

competitive market economy that favours full employment and social progre ss.

Specifically, this means that the citizens and the companie s of the 28 EU Member States

may carry on their activity freely, on the territory of a ny Member State, the role of the

organization being that of creating an economic and m onetary union, of consolidating the

economic, social and territorial cohesion, as well as the Member States’ solidarity.

Enjoying these rights, an increasing number of private individuals and legal persons

carry out their activities in several Member States and try to find solutions in order to

pay reduced taxes (tax fraud) or no taxes at all (tax evasion). For this reason, the

Member States cooperate to combat tax evasion and fraud, but also to avoid double

taxation of income and capital, a phenomenon tha t would discourage work and business

activities. The protection of the Member States public finances is sought, but also the

taxpayers’ interest protection, as it is well k nown that high tax burden has, in the long

run, negative effects on public finances.

1 Transilvania University of Braşov, ramona.cio banu@unitbv.ro