Abstract

In a world where tax becomes increasingly more important, building a modern, stable and highly efficient tax system represents a desideratum of any government. Building tax policies on solid foundation creates the possibility of a healthy economic and social development generating welfare. In this context, the role of taxation principles is highly important. They can provide a healthy climate in which tax settlement and collection would correspond both to social-economic objectives of the State tax policy, as well as to taxpayers’ interestsInterest. At the national level, along with the introduction of the Tax Code, there has been an outline, in terms of legislation, of taxation principles which represent the foundation for the functioning of the domestic fiscal mechanism. Theoretically these principles exist having a certain legal form. However, practically, according to the study within this article, taxation principles seem to be a form lacking content.