DEFICIENCIES IN THE FISCAL CONTROL OF THE NATURAL PERSON FROM ROMANIA

Dumitrescu Serju
Additional contact information
Dumitrescu Serju: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION UNIVERSITY OF CRAIOVA, CRAIOVA, ROMANIA

Annals - Economy Series, 2014, vol. 5, 67-70

Abstract: In this paper we tried to identify the legislation adopted on the correlation of the sources of income for individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for determining the adjusted taxable base and considerations about the adoption, in September 2013, of OMPF nr.1504/2013, on the declaration of assets and income of the individual investigated at the request of the tax authority. In our opinion, the "weakness" of the instrument above is that in the wording of statement it is not explicitly stated where and whether you should declare the cash in lei or foreign currency, and we refer here to the cash held both at the beginning of the period under examination and the end of it. By identifying the "weak point" of the Romanian instrument, we have tried to present the regulation according to which Moldova modified the Tax Code and imposed to the individuals who carry out economic activities, to submit to the fiscal organ a statement showing the amounts held in cash. In the second part of the paper we made a presentation and interpretation of the legal previsions on confiscation incidence from Romania by presenting the conditions that can be applied in the case of the confiscation of goods.

Keywords: goods; fiscal organ; indirect methods; crime; confiscation. (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2014-05/12_Dumitrescu%20Serju.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:5:p:67-70

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).