IDEAS home Printed from
   My bibliography  Save this article

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


  • Marin Marilena

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

  • Popescu Alina

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


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:141-145. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.