Cartera, Elizaveta2025-04-022024CARTERA, Elizaveta. Aspectele teoretico-practice ale controlului fiscal în Republica Moldova. In: Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe juridice. Chişinău: CEP USM, 2024. pp. 52 – 54. ISBN 978-9975-62-827-3 (PDF)978-9975-62-827-3 (PDF)https://msuir.usm.md/handle/123456789/17459The 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 verification 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.roArticle