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SM ISO690:2012 MOCANU, Natalia, COLESNIC, Mariana. Controlul fiscal - un obiectiv al autorităţilor fiscale în contracararea evaziunii fiscale. In: Potenţialul de finanţare al pieţei financiare nebancare şi perspectivele dezvoltării acesteia, Ed. 1, 27-28 octombrie 2015, Chişinău. Chişinău: Tipografia "Ericon", 2015, pp. 194-198. ISBN 978-9975-3018-4-8. |
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Potenţialul de finanţare al pieţei financiare nebancare şi perspectivele dezvoltării acesteia 2015 | ||||||
Conferința "Potenţialul de finanţare al pieţei financiare nebancare şi perspectivele dezvoltării acsteia" 1, Chişinău, Moldova, 27-28 octombrie 2015 | ||||||
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Pag. 194-198 | ||||||
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Rezumat | ||||||
Subject of fiscal controls has proven to be complex, from the perspective of tax authorities concerned about the countering tax evasion, and from the perspective interested of taxpayers in to ensure fair and prevent abuses by inspectors. This article describes the modalities in which fiscal control in Republic of Moldova is carried, in especially attention is given to the legal rights and obligations of the tax payers during the fiscal procedure, and to the guidance given to them during the fiscal inspection procedure, in respecting and implementing the fiscal legal provisions, guidance being given at the initiative of the fiscal body or at the request of the tax payers. |
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