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Financial Control And Tax Control On Suspect Transactions

Author

Listed:
  • Ioan DOBRA

Abstract

The efficiency of the fiscal and financial control is in a large measure conditioned by the legislation in which the activity takes place. This efficiency must always be referred to the mission of the fiscal control, which is to encourage the taxpayers to comply fiscally voluntary and to observe the fiscal legislation.

Suggested Citation

  • Ioan DOBRA, 2006. "Financial Control And Tax Control On Suspect Transactions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-25.
  • Handle: RePEc:alu:journl:v:2:y:2006:i:8:p:25
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    File URL: http://oeconomica.uab.ro/upload/lucrari/820062/25.pdf
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    More about this item

    Keywords

    fiscal control; taxpayer; fiscal legislation;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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