FISCAL POLICY IN ROMANIA, BETWEEN LEGALITY AND SOCIAL RESPONSABILITY. ON THE NON-RETROACTIVITY OF FISCAL MEASURES/LAWS AND THE IMAGE OF THE GOVERNMENT

Abstract

Laws "function" on the territory of Romania and must be known and observed by individuals or organizations operating on the Romanian market The "life" of normative acts lasts, in time, from the moment they come into force until the moment they cease to be in force. The only ones that are established in the Romanian legal mechanism, through Romanian legislation, and are also stated in the Romanian Constitution, are the immediate effects of the normative act, i.e. a normative act produces effects from the moment of its entry into force. The provisions of the normative act must not and cannot be known and observed by citizens and organizations before the entry into force of this act, i.e. the respective normative act does not retroactively apply in time, before its entry into force. The provisions of the normative act must not and cannot be respected by citizens and organizations after the expiry of the respective normative act, i.e. the normative act in question does not have ultra-active effects in time, after its expiry. In Romania, one notes an implementation of the requirements of social responsibility also in the management strategies of business operators. The next step in the evolution of social responsibility is currently finding these requirements in the activity of public institutions in Romania, in a socially responsible management. A socially responsible management at the level of the highest public institutions in Romania, would have created trust in the image of the Romanian Government and would have had a positive impact, both regarding the stakeholder citizens, and before the European/international stakeholder forums, in order to obtain various financing/support.