FREE COUNSELING OF INDIVIDUALS IN THE FIELD OF TAXATION

Abstract

"The article explores the possibility of establishing public institutions to protect citizens' rights by providing public services for counseling individuals in the field of taxation. The article analyzes both the assistance and guidance activities for taxpayers and the concept of fairness in taxation or fiscal equity, principles on which Romanian tax legislation is based. The article argues that taxpayers' guidance and assistance are insufficiently regulated and considers the possibility of establishing a public counseling service for individuals in the field of taxation. This service, seen as a public interest service, provides free counseling to individuals in taxation matters, aiming to enhance the welfare of taxpayers and prevent situations that may trigger tax audits or enforcement mechanisms."