Methodology of organization and performance of fiscal inspection in Romania
Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and accounting legislation, verification or establ...
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| Format: | Article |
| Language: | English |
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Free International University of Moldova
2022-05-01
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| Series: | EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences |
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| Online Access: | https://ibn.idsi.md/ro/vizualizare_articol/160080 |
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| _version_ | 1841543408978493440 |
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| author | HURLOIU Lăcrămioara HURLOIU Iulian |
| author_facet | HURLOIU Lăcrămioara HURLOIU Iulian |
| author_sort | HURLOIU Lăcrămioara |
| collection | DOAJ |
| description | Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and accounting legislation, verification or establishment, as appropriate, of tax bases and the related factual situations, establishing the differences of main fiscal obligations. The tax inspection is exercised on any person and entity, regardless of their form of organization, to taxpayers as well as to payers, meaning that person who, on behalf of the taxpayer, has the obligation to pay or withhold and pay or to pay, collect and pay, as appropriate, taxes, fees and social contributions. Fiscal inspection is exercised on the basis of the principles of independence, uniqueness, autonomy, hierarchy, territoriality and decentralization. |
| format | Article |
| id | doaj-art-739a9c1baef0476abab8bea183527bf1 |
| institution | Kabale University |
| issn | 2587-344X |
| language | English |
| publishDate | 2022-05-01 |
| publisher | Free International University of Moldova |
| record_format | Article |
| series | EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences |
| spelling | doaj-art-739a9c1baef0476abab8bea183527bf12025-01-13T12:18:13ZengFree International University of MoldovaEcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences2587-344X2022-05-011-251523https://doi.org/10.54481/ecosoen.2022.1-2.02Methodology of organization and performance of fiscal inspection in RomaniaHURLOIU Lăcrămioara0https://orcid.org/0000-0002-4015-6101HURLOIU IulianSpiru Haret University, Bucharest Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and accounting legislation, verification or establishment, as appropriate, of tax bases and the related factual situations, establishing the differences of main fiscal obligations. The tax inspection is exercised on any person and entity, regardless of their form of organization, to taxpayers as well as to payers, meaning that person who, on behalf of the taxpayer, has the obligation to pay or withhold and pay or to pay, collect and pay, as appropriate, taxes, fees and social contributions. Fiscal inspection is exercised on the basis of the principles of independence, uniqueness, autonomy, hierarchy, territoriality and decentralization. https://ibn.idsi.md/ro/vizualizare_articol/160080tax evasionfiscal inspection |
| spellingShingle | HURLOIU Lăcrămioara HURLOIU Iulian Methodology of organization and performance of fiscal inspection in Romania EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences tax evasion fiscal inspection |
| title | Methodology of organization and performance of fiscal inspection in Romania |
| title_full | Methodology of organization and performance of fiscal inspection in Romania |
| title_fullStr | Methodology of organization and performance of fiscal inspection in Romania |
| title_full_unstemmed | Methodology of organization and performance of fiscal inspection in Romania |
| title_short | Methodology of organization and performance of fiscal inspection in Romania |
| title_sort | methodology of organization and performance of fiscal inspection in romania |
| topic | tax evasion fiscal inspection |
| url | https://ibn.idsi.md/ro/vizualizare_articol/160080 |
| work_keys_str_mv | AT hurloiulacramioara methodologyoforganizationandperformanceoffiscalinspectioninromania AT hurloiuiulian methodologyoforganizationandperformanceoffiscalinspectioninromania |