FISCAL RISK ANALYSIS – BENCHMARK FOR FISCAL CONTROL IN ROMANIA

Mihaela Tudose () and Constantin Strapuc ()
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Constantin Strapuc: Stefan cel Mare University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2017, vol. 17, issue 2(26), 119-127

Abstract: The study shows the fiscal realities from Romania, plays and summarizes the effects of the legislative measures adopted in order to improve fiscal behaviour of taxpayers. The main objective of this study was to highlight the manner in which the Romanian authorities of fiscal control was adopted their controlling strategy according to the current economic situation. Study reveals that legal regulation of risk analysis contributes to enhancing the effectiveness of tax control and drawing attention to the need for increasing transparency in the selection of taxpayers that will be subject to the tax inspection.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:17:y:2017:i:2(26):p:119-127

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