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Role Of Tax Penalties In Taxpayers Education

Author

Listed:
  • Iulia CAPRIAN

    (PhD, Associate Professor, Moldova State University)

  • Iurie CAPRIAN

    (Master Student Moldova State University)

Abstract

Fiscal control is a form of state financial control bodies from the Ministry of Finance, the instrument we have available to public authorities for monitoring and determining the methods and techniques to ensure the financial resources of the state constitution, in this case, tax revenue is the overwhelming them. Businesses, regardless of its ownership, which profit from their activity, are required by law to calculate and pay taxes to the budget in the amount and terms provided by the regulations.

Suggested Citation

  • Iulia CAPRIAN & Iurie CAPRIAN, 2015. "Role Of Tax Penalties In Taxpayers Education," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 78-84.
    • Handle: RePEc:aat:journl:y:2015:i:1:p:78-84
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    References listed on IDEAS

    as
    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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