Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation

Our study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis. Our hypotheses, confirmed by the observed macro-dynamics of tax control in a period of four years, are as follows: (1) the...

Full description

Saved in:
Bibliographic Details
Main Authors: Ioana Maria Costea, Despina-Martha Ilucă, Maria-Eliza Galan
Format: Article
Language:English
Published: MDPI AG 2025-05-01
Series:Laws
Subjects:
Online Access:https://www.mdpi.com/2075-471X/14/3/34
Tags: Add Tag
No Tags, Be the first to tag this record!