Dimensiuni financiar contabile privind executarea silită a impozitelor și taxelor locale

Abstract

Even if we like it or not, taxes are part of our lives, causing frequently discontent. Most of the people are "terrified" hearing that they have to pay taxes. But public institutions function on the basis of what we pay to the state, as natural person or legal person: the educational system, health, national defense, etc. For this research article I chose to debate the subject of enforcement, seeing that it is not a process that is well known by everyone and detailed especially about its implementation. So, enforcement takes place when local taxes and fees are not paid on time, both in the case of individuals and in the case of legal entities. It is a complex process that has several stages in its completion, this process ends when the taxpayer is subject to enforcement proceedings, makes the payment of the debt, thus not moving forward with the rest of the procedures. Enforcement begins by summoning the taxpayer and implementing precautionary measures, enforcement itself with its stages: foreclosure, foreclosure of movable property and foreclosure of real estate; as well as the capitalization of the seized goods and the distribution of the sums. JEL: H27, H83