The fiscal Code and the fiscal procedure Code, including the main rules on payments that the contributors have to pay for supporting the state mechanism, are simplified tumors of calculation and payment rules. The social realities complexity and in particular of the economic ones doesn’t need to be completely understood by each economic operator so that the social and economic mechanisms work according to the predictable operation requirements. Even understanding may damage the motivation .
Economic books from libraries shelves of Romania are not placed there for us to understand the society operation and even less to understand the business operation mechanisms. Their function is to sell as much as possible, for maximize the gains of those linked in book industry. The books containing relevant information are difficult to find, are not available on the shelf. For example, books referring to input-output analysis (Leontief). They involve the hold of a mathematical machine that is not necessary, fortunately, for keeping the accountancy and even less for paying the taxes and fees. The books most present on shelves, available, are those that are designed to minimize the anguishes.
To be fairly and constantly applied, the fiscal and the fiscal procedure rules must not have a very high complexity level. A low complexity level allows the fiscal optimization, from which up to incriminated evasion there are, no longer many steps to be done. Therefore, the rules must be frequently changed, forcing the contributors to adapt permanently. Thus, it is created a “delay” between the changing rules moment and the adaptive behavior stabilization moment. In this period, it is wrong.