Abstract—The application of tax law may make it hard both tax authorities and taxpayers. This is determined by a number of factors, among which: imprecise definition of tax rules but participants in the legal and fiscal trend to interpret the law in their interest. By doing this, there were various situations in practice, which has been shown that the taxation authorities interpreted the law in order to charge higher fees as and taxpayers – to pay fees as low as possible, the latter activity being called tax optimization. Based on these considerations, this study aims to determine which tax rules on income tax which have a high degree of challenge from taxpayers in Romania and identify the causes of these complaints. To achieve these results, were used official data published by the Romanian tax authorities and the analysis was made for a period of 10 years. Finally, were issued a number of conclusions and some recommendations were made, among which: stability of the tax legislation but also more precise definition of the terms of the authorities, while respecting the principle of legality by taxpayers.

Index Terms—income tax, complaints, tax rules, tax bodies, certainty of taxation

Cite: Ali Erbasi, "Indicator Problem in Measuring Social Capital: the Relationship between Human Capital Indicators and Social Capital," Journal of Advanced Management Science, Vol. 4, No. 5, pp. 405-409, September 2016. doi: 10.12720/joams.4.5.405-409