ADMINISTRATIVE COOPERATION IN THE FIELD OF TAXATION

Abstract

The steady mobility of tax payers makes the correct imposing of taxes and revenues difficult, creating the possibility of double imposing of taxes on revenues and indirectly leads to an increase of tax evasion, because of these, in the European Union and all member states adopted a series of measures which can assure the stability of internal markets. In accordance with the european legislation, the Tax Procedure Code is the one which regulates the administrative cooperation of Romania and European Union in order the assure a steady flow and exchange of information concerning taxes and laws aplying in each member states, all these information is concerned with the taxes at the source.