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Organization Of Fiscal Control-International Comparisons

Author

Listed:
  • Genifera Claudia Bănică

    (University of Craiova, Romania)

  • Klejda Gabeshi

    (University of Craiova, Romania)

Abstract

One of the duties of the state is to verify whether or not taxpayers, natural or legal persons, obliged to pay taxes and fees, comply with the relevant regulations. This is done through the fiscal control activity. The efficiency of this activity leads to the reduction of tax evasion, the full declaration of tax obligations and the increase of tax compliance by taxpayers. The organization of fiscal control depends on the fiscal policy adopted by each country. On a sample of 16 countries that included Romania, was analyzed :information on the access of control bodies to general fiscal data, the competence of tax authorities to carry out a tax audit at the taxpayer's registered office or even at his home, the need to send a prior notice to the taxpayer of the next tax audit, the duration of a fiscal control, the existence of an act prior to the completion of the fiscal control activity. From the research carried out, it resulted that there is no valid form of unitary organization of the general fiscal control activity. However, there is a general trend of collaboration between taxpayers and tax authorities, as well as between existing tax bodies in certain countries.

Suggested Citation

  • Genifera Claudia Bănică & Klejda Gabeshi, 2021. "Organization Of Fiscal Control-International Comparisons," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 15-24.
    • Handle: RePEc:brc:journl:v:51:y:2021:i:1:p:15-24
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    References listed on IDEAS

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    1. Letizia S. Di Mauro & Alessandro Pluchino & Alessio E. Biondo, 2019. "Tax evasion as a contagion game: evidences from an agent-based model," The European Physical Journal B: Condensed Matter and Complex Systems, Springer;EDP Sciences, vol. 92(5), pages 1-12, May.
    2. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
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    More about this item

    Keywords

    fiscal inspection; additional tax obligations; budget revenue; fiscal damage; fiscal debt;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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