IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/14958.html
   My bibliography  Save this paper

The Coordinates of Modern Fiscal Inspection

Author

Listed:
  • Ciumag, Marin

Abstract

The activity of fiscal inspection is designed to the encouragement and procurement of the highest degree of voluntary conformity to legal foresights about fiscal matter and to those ones application norms. The fiscal inspection must be developed in an accurate and imparţial manner in order to guarantee the highest level of regularity and efficacy, and the purpose of fiscal inspection is to establish the precision of the achievement of fiscal liabilities by the contributor. The efficacy of fiscal inspection necessitates the existence of some high level speciality knowledge, and a well professional qualification of fiscal inspectors.

Suggested Citation

  • Ciumag, Marin, 2006. "The Coordinates of Modern Fiscal Inspection," MPRA Paper 14958, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:14958
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/14958/1/MPRA_paper_14958.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscal inspection; efficacy of fiscal inspection; fiscal administration;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:14958. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.