Forms, Methods and Tools for Conducting Tax Control

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2025, vol. 6, issue 1, 49-58

Abstract: Accounting professionals must know the characteristics of each form of tax control, so as to know how to respond to the requests made by tax inspectors. In this paper we highlighted the characteristics of each form of tax control, especially those of tax inspection, which represents the most comprehensive form of tax control. We also highlighted the role of the standard audit file for tax (SAF-T), which reduces the cost of compliance for taxpayers.

Keywords: tax inspection; compliance notification; tax inspection team; tax file; tax inspection report (search for similar items in EconPapers)
JEL-codes: K34 M41 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:1:p:49-58

DOI: 10.37945/cbr.2025.01.06

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