Aspecte teoretico-practice ale controlului fiscal în Republica Moldova [Articol]

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CEP USM

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Fiscal control is an essential element in the management of any socio-economic system. The activities of fiscal control cover the entire tax system and enter the economy both vertically and horizontally, ensuring compliance with the rules of accounting, reporting and the legal basis of taxation

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ERMURACHI, Daniela. Aspecte teoretico-practice ale controlului fiscal în Republica Moldova. In: Analele Ştiinţifice ale Universităţii de Stat din Moldova. Ştiinţe juridice. Științe sociale. Seria ”Lucrări studențești”. 16 septembrie 2022, Chișinău. CEP USM, 2022. pp. 128-131. ISBN 978-9975-158-38-1.

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