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Forms, Methods and Tools for Conducting Tax Control

Author

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  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Accounting professionals must know the characteristics of each form of tax control, so as to know how to respond to the requests made by tax inspectors. In this paper we highlighted the characteristics of each form of tax control, especially those of tax inspection, which represents the most comprehensive form of tax control. We also highlighted the role of the standard audit file for tax (SAF-T), which reduces the cost of compliance for taxpayers.

Suggested Citation

  • Elena STĂNCIULESCU, 2025. "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(1), pages 49-58, January.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:1:p:49-58
    DOI: 10.37945/cbr.2025.01.06
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    More about this item

    Keywords

    tax inspection; compliance notification; tax inspection team; tax file; tax inspection report;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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