Aspectele teoretico-practice ale controlului fiscal în Republica Moldova

Abstract

The given study presents a synthesis of the theoretical elements regarding fiscal control, of the bibliographic sources in which it is defined and approached or commented on, as well as its legislative basis. It presents the historical evolution of fiscal control as a veri- fication method and tool used by tax authorities and a comparative analysis of legislative aspects related to fiscal control between the Republic of Moldova and other countries. The paper also analyzed judicial practice in the field of fiscal control and presents an analysis of the measures taken by the State Fiscal Service regarding the harmonization of fiscal legislation with EU standards and norms.