156 страниц. 2011 год. LAP Lambert Academic Publishing This study aims to enhance the awareness of contributors in the European area, both physical persons and legal entities, in terms of taxes and contributions due to the general consolidated budget and in terms of corresponding declarative and payment obligations. The work is also an excellent guide for researchers and teachers interested in studying the Romanian fiscal system and fiscal policy, whereas for auditing professionals it may be considered an introduction to the mechanism of the procedure of fiscal contentious. The monograph helps foreign analysts, who need to take action against fiscal administrative acts, to distinguish between common fiscal procedure, and contentious administrative procedure. Therefore, an important part of this work, both theoretical and practical, is intended to focus on the international double taxation. With this unique structure, the study should meet the true requirements of readers interested in the domain.