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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2025-05-01
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| Series: | Laws |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2075-471X/14/3/34 |
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