FREE COUNSELING OF INDIVIDUALS IN THE FIELD OF TAXATION
The article approaches the possibility of setting up public institutions that protect citizens'
rights by providing a public service for counseling individuals in the field of taxation. The article
analyzes both the taxpayers' assistance / assistance activity and the fairness of taxation or fiscal
equity, principles on which Romanian tax legislation is based. The article argues that taxpayers'
guidance / assistance is insufficiently regulated by looking at the possibility of setting up a public
counseling service for individuals in the field of taxation. Seen as a service of public interest, free
counseling of individuals in the field of taxation help to increase the welfare of taxpayers, on the one
hand, and to prevent situations that may generate the triggering of fiscal control or forced execution
mechanisms, on the other hand.
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