Inspecția fiscală

Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carried and the evaluations made. Depending on the man...

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Veröffentlicht in:	CECCAR Business Review 2021, Vol.2 (9), p.33-44
1. Verfasser:	Andrei, Raluca Cristina
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting - Business Administration Economy
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description	Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carried and the evaluations made. Depending on the manner it is conducted and the taxpayers involved, the tax investigation can take the form of a tax inspection, unannounced check, anti-fraud control, personal tax situation check or documentation check. From these, the present article focuses on the most important aspects regarding the tax inspection.
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identifier	ISSN: 1454-9263
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language	eng
recordid	cdi_ceeol_journals_1002348
source	DOAJ Directory of Open Access Journals; EZB-FREE-00999 freely available EZB journals
subjects	Accounting - Business Administration Economy
title	Inspecția fiscală
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