THE ROLE OF FINANCIAL-FISCAL CONTROL IN FIGHTING THE TAX EVASION PHENOMENON

Olga Covali and Veronica Grosu ()
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Olga Covali: Stefan cel Mare University of Suceava, 720229, Romania
Veronica Grosu: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 12, issue 22, 91-99

Abstract: A particular importance of the financial-fiscal control is determined by the fact that it is exercised by virtue of the right that the company has to defend its fundamental interests. The role of financial-fiscal control is to penetrate the activities of the economic agent through the levers offered by the fiscal system in the form of taxes and fees, establishing the way in which it fulfills the legality and whether it carries out an efficient economic activity. A successful financial-fiscal control depends on the manner in which those responsible for the control mission approach in a tactical manner all the signaling levels of the mechanism for identifying the phenomenon of tax evasion, using the analyzed financial-accounting information. The purpose of this article is to explore the context in which fiscal financial control responds to the needs of preventing and combating evasion, with emphasis on its role in the current conditions of fiscal pressure on economic operators and intensification of the legislative process. Key words: tax

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2020:i:22:p:91-99

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