Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
489 21 |
Ultima descărcare din IBN: 2024-03-18 14:35 |
Căutarea după subiecte similare conform CZU |
338.2 (450) |
Politică economică. Controlul economiei. Conducerea economiei. Planificare economică (437) |
SM ISO690:2012 HURLOIU, Lacramioara Rodica, RUSU, Bianca, HURLOIU, Iulian. Methodology of organization and performance of fiscal inspection in Romania. In: EcoSoEn, 2022, nr. 1-2, pp. 15-23. ISSN 2587-344X. DOI: https://doi.org/10.54481/ecosoen.2022.1-2.02 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
EcoSoEn | ||||||
Numărul 1-2 / 2022 / ISSN 2587-344X /ISSNe 2587-425X | ||||||
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DOI:https://doi.org/10.54481/ecosoen.2022.1-2.02 | ||||||
CZU: 338.2 | ||||||
JEL: H26 | ||||||
Pag. 15-23 | ||||||
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Rezumat | ||||||
Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and accounting legislation, verification or establishment, as appropriate, of tax bases and the related factual situations, establishing the differences of main fiscal obligations. The tax inspection is exercised on any person and entity, regardless of their form of organization, to taxpayers as well as to payers, meaning that person who, on behalf of the taxpayer, has the obligation to pay or withhold and pay or to pay, collect and pay, as appropriate, taxes, fees and social contributions. Fiscal inspection is exercised on the basis of the principles of independence, uniqueness, autonomy, hierarchy, territoriality and decentralization. |
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Cuvinte-cheie tax evasion, fiscal inspection, anti-fraud control, evaziune fiscala, inspecție fiscală, control antifraudă |
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