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Estimation Of The Financial-Fiscal Control Effectiveness Degree In Moldova

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  • Olga COVALI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Cristina Gabriela COSMULESE

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Financial control must be carried out on the basis of well-established unitary procedures, which ensure the optimal general framework for the observance of the rights and obligations devolve upon, during the control, both to the taxpayers and to the financial control bodies. The efficiency of financial control involves the observance of unitary rules of action and the adoption of procedures, techniques and modalities, or the use of specific control tools. The purpose of this paper is to estimate the level of effectiveness of fiscal financial control in Moldova, given the magnitude of the tax evasion phenomenon registered in this country, in order to signal the role and importance that should be given to financial control by the legislator.

Suggested Citation

  • Olga COVALI & Cristina Gabriela COSMULESE, 2020. "Estimation Of The Financial-Fiscal Control Effectiveness Degree In Moldova," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(23), pages 26-33, June.
    • Handle: RePEc:scm:ejafbu:v:13:y:2020:i:23:p:26-33
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    References listed on IDEAS

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    1. Diana CRICLIVAIA & Ion CERTAN, 2015. "Moldovan Tax Administration: 25 Years Of Experience And Future Challenges," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 122-129.
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