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    STUDIA IURISPRUDENTIA - Issue no. 3 / 2015  
         
  Article:   ROMANIA – RULE OF LAW OR RULE OF TAXATION? / ROMÂNIA – STAT DE DREPT SAU STAT FISCAL?.

Authors:  . 		 
       
         
  Abstract:  Romania – Rule of Law or Rule of Taxation? The rule of law claims a cult of law, great trust in justice and marks the symbols of power. Fundamental rights are guaranteed and respected. In the rule of taxation, fundamental rights are proclaimed, but unsecured, institutional powers are set by law, but they are violated, the hierarchy of laws is constitutional established, but is not respected. The rule of law involve a value system benefiting from a legislative consecration and a state guarantee mechanism. The rule of law automatically means a certain standard politico-legal. The rule of taxation means abdication from this standard. Taxation becomes the main purpose of government.

Keywords: rule of law, non-retroactivity of the law, legal order, right, taxation. 		 
         
     
         
         
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