Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures

Constantin Cucosel ()
Additional contact information
Constantin Cucosel: North University of Baia Mare

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue 1, 11-15

Abstract: The control of the budget income refers to the method used to establish the tax obligations, to calculate different payment amounts at due dates, to find the taxpayers who have revenues or own taxable goods, to fight against the tax evasion etc. These activities are usually carried out after the completion of the accounting operation but can be also conducted on a current basis, unannounced, because, due to its very nature, the fiscal control cannot be separated from the surveillance activity. This is why the same bodies or bodies within the same structures conduct both activities.

Keywords: Fiscal control; fiscal procedure; tax inspection; duties; taxes; contributions (search for similar items in EconPapers)
JEL-codes: G32 H25 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.hrmars.com/admin/pics/588.pdf (application/pdf)
http://www.hrmars.com/admin/pics/588.pdf (text/html)

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:hur:ijaraf:v:2:y:2012:i:1:p:11-15

Access Statistics for this article

More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().