Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 11, 51-64

Abstract: The fiscal system issue is complex and thorny due to its strong interference with the accounting in our country. At the same time, the volatility of regulations, the ambiguity or the plurivalence of many of them transform the fiscal system in an always hot issue in the context of the company’s life. The article hereby aims to bring up certain convergences and divergences in the communication between the representatives of the legal persons, who submit the tax statements and pay the tax obligations, on the one hand, and the public institutions representatives, who take over those statements and collect the budgetary receivables, on the other hand. The study addresses the key points within this networking, like the clarity of the message in the bilateral communication, the utility of virtual communication, as an officially recognized form, the cultivation and respect of professional ethics principles and, last but not least, the compliance with deadlines or the payment terms of the tax obligations or of collecting the budgetary receivables and, respectively, of retrieving some amounts from the state or of returning them. We consider that the questionnaire method, based on survey, augurs well in this respect, the answers being subsequently processed by means of the SPSS application.

Keywords: communication; survey; tax obligations; budgetary receivables; tax statements (search for similar items in EconPapers)
JEL-codes: C83 D73 H30 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:11:p:51-64

DOI: 10.37945/cbr.2022.11.06

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