ORGANIZATION OF FISCAL CONTROL-INTERNATIONAL COMPARISONS
Autor (i): Genifera Claudia Bănică1 , Klejda Gabeshi2
JEL: G32, H11, H21
Cuvinte cheie: fiscal inspection, additional tax obligations, budget revenue, fiscal damage, fiscal debt.
Abstract:
One of the duties of the state is to verify whether or not taxpayers, natural or legal persons, obliged to pay taxes and fees, comply with the relevant regulations. This is done through the fiscal control activity. The efficiency of this activity leads to the reduction of tax evasion, the full declaration of tax obligations and the increase of tax compliance by taxpayers. The organization of fiscal control depends on the fiscal policy adopted by each country. On a sample of 16 countries that included Romania, was analyzed :information on the access of control bodies to general fiscal data, the competence of tax authorities to carry out a tax audit at the taxpayer's registered office or even at his home, the need to send a prior notice to the taxpayer of the next tax audit, the duration of a fiscal control, the existence of an act prior to the completion of the fiscal control activity. From the research carried out, it resulted that there is no valid form of unitary organization of the general fiscal control activity. However, there is a general trend of collaboration between taxpayers and tax authorities, as well as between existing tax bodies in certain countries.
One of the duties of the state is to verify whether or not taxpayers, natural or legal persons, obliged to pay taxes and fees, comply with the relevant regulations. This is done through the fiscal control activity. The efficiency of this activity leads to the reduction of tax evasion, the full declaration of tax obligations and the increase of tax compliance by taxpayers. The organization of fiscal control depends on the fiscal policy adopted by each country. On a sample of 16 countries that included Romania, was analyzed :information on the access of control bodies to general fiscal data, the competence of tax authorities to carry out a tax audit at the taxpayer's registered office or even at his home, the need to send a prior notice to the taxpayer of the next tax audit, the duration of a fiscal control, the existence of an act prior to the completion of the fiscal control activity. From the research carried out, it resulted that there is no valid form of unitary organization of the general fiscal control activity. However, there is a general trend of collaboration between taxpayers and tax authorities, as well as between existing tax bodies in certain countries.
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