Serviciul fiscal de stat – organ de administrare fiscală [Articol]

Abstract

Fiscal administration is the activity of state bodies empowered and responsible for ensuring the full collection of taxes and fees, penalties and fines in budgets of all levels. According to the Fiscal Code, the fiscal bodies are some of the 4 authorities that exercise fiscal administration attributions. Unlike other state bodies exercising fiscal administration attributions, SFS, through its activity, contributes to the accumulation of revenues for all structural components of the national public budget.