ESTIMATION OF THE FINANCIAL-FISCAL CONTROL EFFECTIVENESS DEGREE IN MOLDOVA

Olga Covali and Cristina Gabriela Cosmulese ()
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Olga Covali: Stefan cel Mare University of Suceava, 720229, Romania
Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 13, issue 23, 26-33

Abstract: Financial control must be carried out on the basis of well-established unitary procedures, which ensure the optimal general framework for the observance of the rights and obligations devolve upon, during the control, both to the taxpayers and to the financial control bodies. The efficiency of financial control involves the observance of unitary rules of action and the adoption of procedures, techniques and modalities, or the use of specific control tools. The purpose of this paper is to estimate the level of effectiveness of fiscal financial control in Moldova, given the magnitude of the tax evasion phenomenon registered in this country, in order to signal the role and importance that should be given to financial control by the legislator.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2020:i:23:p:26-33

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