Formele şi metodele controlului fiscal – aspect teoretico-practice
Date
2024
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Publisher
CEP USM
Abstract
Fiscal control has always been a highly important subject because this process aims to verify the tax bases, the legality and adherence to tax legislation, the correctness and accuracy of taxpayers fulfillment of tax obligations, and adherence to tax legislation. Fiscal control in Moldova significantly impacts taxpayers, the business environment, and the overall economy by ensuring compliance, fostering transparency, and enhancing revenue collection.
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Citation
PATRAȘCU, Vlada. Formele şi metodele controlului fiscal – aspect teoretico-practice. In: Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe juridice. Chişinău: CEP USM, 2024. pp. 49 – 51. ISBN 978-9975-62-827-3 (PDF)