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Articolul urmator |
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Ultima descărcare din IBN: 2024-01-10 20:25 |
SM ISO690:2012 ŞARGU, Nicu Constantin. Purpose of operational fiscal control and procedure for examination of infringements established in control. In: Tendințe contemporane ale dezvoltării științei: viziuni ale tinerilor cercetători, 1-3 iulie 2021, Chişinău. Chișinău, Republica Moldova: Complexul Editorial, INCE, 2021, pp. 122-127. ISBN 978-9975-3486-4-5. |
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Tendințe contemporane ale dezvoltării științei: viziuni ale tinerilor cercetători 2021 | ||||||
Conferința "Tendințe contemporane ale dezvoltării științei: viziuni ale tinerilor cercetători" Chişinău, Moldova, 1-3 iulie 2021 | ||||||
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JEL: E62, E63, E65, E66, F63, G38, H61, H68 | ||||||
Pag. 122-127 | ||||||
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Rezumat | ||||||
The operative fiscal control is subject, to a large extent, to the same requirements as all the fiscal controls performed on the spot but, by its nature and duration, the operative control does not allow the fiscal bodies to analyze in detail the fiscal factual situation. Practically, the operative fiscal control can have as object only findings of some factual situations, violations of the fiscal and contravention legislation, the request of information or documents. Therefore, the operational fiscal control, being a verification about which the taxpayer is not notified, the results obtained can serve as a first impression of the economic activity carried out by the enterprise. At the same time, the contrast of the established risks with the de facto situation can serve as a basis for identifying other risks that cannot be deduced from the information accumulated by methods and indirect sources, and subsequently the data found in the operational fiscal control can be used taxpayers. |
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Cuvinte-cheie fiscal control, operative control, unexpected control, the decision regarding the initiation of the fiscal control, control fiscal, control operativ, control inopinat, decizia privind inițierea controlului fiscal, act de control, dezacord, decizia privind încălcarea legislației în vigoare, contestare |
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