Efficiency of Fiscal Control and Anti-Tax Evasion measures carried out by the General Directorate of Public Finance Maramures
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2012, Vol 2, Issue 1
Abstract
The control of the budget income refers to the method used to establish the tax obligations, to calculate different payment amounts at due dates, to find the taxpayers who have revenues or own taxable goods, to fight against the tax evasion etc. These activities are usually carried out after the completion of the accounting operation but can be also conducted on a current basis, unannounced, because, due to its very nature, the fiscal control cannot be separated from the surveillance activity. This is why the same bodies or bodies within the same structures conduct both activities.
Authors and Affiliations
Constantin Cucosel
Keywords
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