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SM ISO690:2012 ŞTAHOVSCHI, Ada. Controlul fiscal – instrument de combatere a infracţiunilor economice. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 93-98. ISBN 978-9975-75-834-5. |
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.4, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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This article reflects some problems in more efficient methods for minimizing the tax burden. Most countries around the world have always considered tax planning as a legitimate practice. The recent economic reforms taking place in most of the developed and developing world are largely based on tax reforms, which will lead to strengthening tax administration by implementing a tax system whose efficiency criterion is economic and social activity. Such a tax system is a must embarrassed not to compromise economic reform. Financial control and accounting is organized in separate structures, which operates both in the Ministry of Finance, the central body has powers of financial control and within the government itself. Aspects of this tool for combating economic crimes are presented through the lens of subordinated which are as follows: financial control system of the state in the sphere of executive, financial control, accounting of the scope of executive and financial control accounting of the scope of legislature. |
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Cuvinte-cheie tax control, tax evasion, tax fraud, creative accounting, tax planning, double taxation. Cuvint-cheie: control fiscal, evaziune fiscala, fraudă fiscală, contabilitate creativă, planificare fiscală, dublă impunere |
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