STUDY UPON THE RELATION BETWEEN THE TAX OBLIGATION CONCEPT AND SUCH OF BUDGETARY OBLIGATION

We believe that the budgetary obligation is a legal institution worth of a more detailed analysis, as its regime is far from being crystallized. Although the budgetary obligation was the subject matter of profound researches materialized in treaties, courses, university manuals, monographs and PhD theses, the obtained results are far from final, as they have not managed to cumulate the adhesion of specialists in key-issues, such as the definition and sphere comprising the budgetary obligation, the legal nature, the definition of the tax obligation and the challenge of the debt security in the tax field. All these elements determined me to approach the institution of the budgetary obligation, however not out of the desire of finding answers to all theoretical and practical issues raised by it or such that could be raised by it, but only out of the desire of attempting to show a new, more complex and possibly more complete image thereof. We believe that the budgetary obligation comprises besides the tax obligation also other types of obligations resulting from the collection of non-fiscal incomes (those originating from State properties, such as: interests, commissions, rents, etc.) and of para-fiscal incomes (those originating from the collection of local taxes other than such regulated by the Tax Code).