ROLE OF TAX PENALTIES IN TAXPAYERS EDUCATION

Iulia Caprian () and Iurie Caprian
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Iulia Caprian: PhD, Associate Professor, Moldova State University
Iurie Caprian: Master Student Moldova State University

Economy and Sociology, 2015, issue 1, 78-84

Abstract: Fiscal control is a form of state financial control bodies from the Ministry of Finance, the instrument we have available to public authorities for monitoring and determining the methods and techniques to ensure the financial resources of the state constitution, in this case, tax revenue is the overwhelming them. Businesses, regardless of its ownership, which profit from their activity, are required by law to calculate and pay taxes to the budget in the amount and terms provided by the regulations.

Keywords: taxes; taxpayer; tax evasion legal sanctions; economic subject; tax fraud; income; unreported income; tax charges. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aat:journl:187

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