Acta Universitatis Danubius. Juridica, Vol 3, No 1 (2007)

Abstract

The initial concept to answer some purely financial objectives of the state, that were further supplemented with a series of socio-economic objectives - as a subsequence of human evolution - the fiscal system is the result of the human factor's thought, decision and action, i.e. an expression of the political will of an organized human community settled on a fixed territory and possessing enough autonomy to create and endow itself, through its representative organs, with a whole set of juridical and especially fiscal rules. Starting from the general concept of system, the fiscal system has to be defined through at least three essential components, i.e. the proper constituents, the relations among them and the targets or goals of the system.