Ensuring a Balance in Conducting the Tax Inspection

Nicodim Liliana (), Moldovan Iosif () and Niþu Claudiu Valentin ()
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Nicodim Liliana: Faculty of Economics, "Ovidius" University, Constanta, Romania
Moldovan Iosif: Faculty of Economics, "Lucian Blaga" University, Sibiu, Romania
Niþu Claudiu Valentin: Faculty of touristic and commercial management, „Dimitrie Cantemir” University Bucharest, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 674-678

Abstract: The low values of public finances, due to the low level of collecting revenues, the high level of tax evasion and the low level of accessing European funds, makes the executive power to make frequent and unpredictable changes to the tax system, designed to streamline it in order to collect additional revenues to the budget. Thus, since 2014, the special tax levy, the special super-excise duty for fuel, changes in fees and so on are charged, which means they are inconsistent with relaxation and fiscal predictability. In the effective tax system, an important role is played by the tax audit where the balance of power in most cases is unbalanced, the tax system is that to which the law gives the necessary tools to make a fiscal decision that it considers proper. From this perspective, the desire of taxpayers to find ways to improve this balance becomes natural.

Keywords: tax decision; financial predictability; tax audit (search for similar items in EconPapers)
JEL-codes: E62 F65 (search for similar items in EconPapers)
Date: 2014
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