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Fiscal Risk Analysis – Benchmark For Fiscal Control In Romania

Author

Listed:
  • Brindusa Mihaela TUDOSE

    (Gheorghe Asachi Technical University of Iasi, Romania)

  • Constantin STRAPUC

    (Stefan cel Mare University of Suceava, Romania)

Abstract

The study shows the fiscal realities from Romania, plays and summarizes the effects of the legislative measures adopted in order to improve fiscal behaviour of taxpayers. The main objective of this study was to highlight the manner in which the Romanian authorities of fiscal control was adopted their controlling strategy according to the current economic situation. Study reveals that legal regulation of risk analysis contributes to enhancing the effectiveness of tax control and drawing attention to the need for increasing transparency in the selection of taxpayers that will be subject to the tax inspection.

Suggested Citation

  • Brindusa Mihaela TUDOSE & Constantin STRAPUC, 2017. "Fiscal Risk Analysis – Benchmark For Fiscal Control In Romania," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 17(2(26)), pages 119-127, December.
    • Handle: RePEc:scm:usvaep:v:17:y:2017:i:2(26):p:119-127
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