Fiscality. Legislative Syntheses and Practical Applications

The course "Fiscality. Legislative Syntheses and Practical Applications" is aimed at students enrolled in the distance learning bachelor's degree program organized by the Bucharest University of Economic Studies, Faculty of Finance, Insurance, Banking, and Stock Exchange. The course material can also be used in teaching activities—courses and seminars—and for students enrolled in full-time undergraduate programs. The Fiscality course is part of the curriculum for the second year of study, first semester.

The main objective of the course is to develop skills in understanding and explaining the specific regulations of the national fiscal system, as well as determining the main and ancillary fiscal obligations for legal entities and individuals.

This course aid is designed for teaching purposes and is structured in accordance with the elements specified in the course description. Furthermore, the information presented in each chapter is a summary of the relevant provisions of the Fiscal Procedure Code (CPF) and the Fiscal Code (CF), supplemented with explanations and examples. Where conceptual accuracy has required it, the text reproduces in full articles or excerpts from the fiscal legislation in force at the time of writing.