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Results Of The Fiscal Control Activity In Romania And Other European States

Author

Listed:
  • Bănică, Genifera Claudia

    (University of Craiova, România.)

Abstract

The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were compared to the data provided for 2017 by the tax administration report by the OECD from 9 countries (Greece, Italy, Spain, United Kingdom, France, Portugal, Germany, Austria and Denmark), in terms of tax control activity. The results obtained from the mentioned states indicate in Romania a low degree of tax collection as a result of the established additional fiscal obligations. As measures to improve the fiscal control activity in Romania, we mention the amendment of the Civil Servant Statute, by hiring only staff with at least 3 years of experience in the field of accounting for training and verification of mandatory financial statements to individuals or legal entities. The efficiency of the fiscal inspection activity can take place by emphasizing the electronic control, to the detriment of a classic fiscal inspection, but also by intensifying the general control.

Suggested Citation

  • Bănică, Genifera Claudia, 2022. "Results Of The Fiscal Control Activity In Romania And Other European States," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 13(1), pages 29-42.
    • Handle: RePEc:ris:utmsje:0323
    as

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    References listed on IDEAS

    as
    1. Tudose Mihaela Brindusa & Strapuc Constantin, 2015. "The Impact Of Fiscality On The Behaviour Of Taxpayer. Analysis On The Example Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 5-9, June.
    2. Maria Daniela BONDOC & Marian TAICU, 2019. "Ethics In Financial Reporting And Organizational Communication," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(3), pages 168-174.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    additional obligations; selective fiscal; government performance; fiscal damage; general control;
    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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