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Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures

Author

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  • Constantin Cucosel

    (North University of Baia Mare)

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.

Suggested Citation

  • Constantin Cucosel, 2012. "Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 11-15, January.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:1:p:11-15
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    More about this item

    Keywords

    Fiscal control; fiscal procedure; tax inspection; duties; taxes; contributions;
    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
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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