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Precautionary Measures to be Taken Following a Tax Audit or a Fraud Control Over a Taxpayer's Assets

Author

Listed:
  • Marin Marilena

    () (Ovidius University from Constanta, School of Law and Administrative Sciences)

  • Popescu Alina

    () (Ovidius University from Constanta, School of Letters)

Abstract

The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special attention is given to combining provisions of tax procedural law with those of civil procedural law. In terms of financial and tax law, we speak, inter alia, of the obligation to declare correct income and paying related taxes. As for civil law, here we refer to the matter of real rights, respectively to the property, assets, and the ownership right thereof, and also to the rights of claim and the guarantee of claims payment by instituting precautionary measures, at the initiative of the creditor. i .e. the state tax authority.

Suggested Citation

  • Marin Marilena & Popescu Alina, 2014. "Precautionary Measures to be Taken Following a Tax Audit or a Fraud Control Over a Taxpayer's Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 141-145, May.
  • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:141-145
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    More about this item

    Keywords

    patrimony; assets; tax audit; precautionary measures; appeals;

    JEL classification:

    • K11 - Law and Economics - - Basic Areas of Law - - - Property Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K35 - Law and Economics - - Other Substantive Areas of Law - - - Personal Bankruptcy Law
    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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