Home Volumul 2 CONTROLUL FISCAL – REALITĂłI SI PERSPECTIVE

CONTROLUL FISCAL – REALITĂłI SI PERSPECTIVE


Lăcrămioara Rodica Hurloiu
Universitatea Spiru Haret, Bucuresti, str. Ion Ghica, nr. 13, email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
Taxation is a major factor in investment decisions, as it represents a cost to business,
regardless of type, size or its geographical location. In Romania, taxation is one which has
gone through major transformations over the past decade, changes that have taken place
either too slow or sudden price, which has determined the tax environment is embedded in
the consciousness of taxpayers as a factor of instability in the development of the Romanian
fiscal system. Fiscal control is a necessary tool to prevent or reduce government revenue
losses arising from evasion behavior of individuals and companies.
Keywords: tax audit, tax, taxpayer, tax liability.

Citeste articolul