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The Impact of the Application of the Fiscal Risk Assessment Procedure in Romania

Author

Listed:
  • Valentin Marian ANTOHI

    (Dunarea de Jos University of Galati, Romania)

  • Monica Laura ZLATI

Abstract

The fiscal risk assessment procedure is a new instrument used by the Romanian fiscal body - ANAF, which aims to regulate the VAT registration and deregistration regime for taxable persons in Romania. Given the novelty of the fiscal instrument, it is necessary to analyze its effects both from the point of view of the efficiency of the proposed method and from the point of view of the continuity of the activity of taxable economic agents for VAT purposes. The methodology used in the study is an empirical one, based on the study of the specialized literature, but also a descriptive - analytical one by using an econometric model to assess the impact of the tax risk assessment procedure. The econometric model is built on the criteria set out in Annexes 5 and 6 of OMFP no. 2856/2017. The results of the study reflect the assessed impact of applying the new fiscal instrument to the business environment.

Suggested Citation

  • Valentin Marian ANTOHI & Monica Laura ZLATI, 2017. "The Impact of the Application of the Fiscal Risk Assessment Procedure in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 78-86.
    • Handle: RePEc:ddj:fseeai:y:2017:i:3:p:78-86
    as

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    References listed on IDEAS

    as
    1. Gilles Mourre & Adriana Reut, 2019. "Non-tax revenue in the European Union: A source of fiscal risk?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 198-223, February.
    2. Alcidi, Cinzia & Thirion, Gilles, 2017. "Fiscal Risk Sharing and Resilience to Shocks: Lessons for the euro area from the US," CEPS Papers 12595, Centre for European Policy Studies.
    3. Alina Cojan, 2011. "The Analysis Of Fiscal Risk," Romanian Economic Business Review, Romanian-American University, vol. 5(2), pages 355-366, December.
    4. Samuel G. Hanson & David S. Scharfstein & Adi Sunderam, 2016. "Fiscal Risk and the Portfolio of Government Programs," NBER Working Papers 22763, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Marian Socoliuc & Veronica Grosu & Elena Hlaciuc & Silvius Stanciu, 2018. "Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union," Sustainability, MDPI, vol. 10(12), pages 1-37, December.

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