Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control
This article is a comprehensive analysis of the legal relationships between taxpayers and the State Tax Service, as well as the presentation of the consequences of deviating from the legal framework by preventing the control actions of the competent bodies. The tax legislation of the Republic of Mol...
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| Format: | Article |
| Language: | English |
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Free International University of Moldova
2022-05-01
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| Series: | EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences |
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| Online Access: | https://ibn.idsi.md/ro/vizualizare_articol/160086 |
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| author | ȘARGU Nicu |
| author_facet | ȘARGU Nicu |
| author_sort | ȘARGU Nicu |
| collection | DOAJ |
| description | This article is a comprehensive analysis of the legal relationships between taxpayers and the State Tax Service, as well as the presentation of the consequences of deviating from the legal framework by preventing the control actions of the competent bodies. The tax legislation of the Republic of Moldova, presents in detail the rights and obligations of taxpayers, gradually describes the stages of carrying out control actions, which are published in the State Register of legal acts and the Official Gazette of Moldova, with free access for all taxpayers. Therefore, the responsibility of the taxpayers to comply with the provisions of the law is an obligation, and ignorance or knowledge of the law does not exonerate them from liability. As a consequence of non-compliance with taxpayers' obligations, the tax legislation provides for a series of sanctions. In the study, an obligation of taxpayers was identified, which does not provide for tax sanctions, and following the analysis of the legal framework, proposals for change were presented. |
| format | Article |
| id | doaj-art-9c2dcd84a23b4b2eac271b1f6adb07c6 |
| institution | Kabale University |
| issn | 2587-344X |
| language | English |
| publishDate | 2022-05-01 |
| publisher | Free International University of Moldova |
| record_format | Article |
| series | EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences |
| spelling | doaj-art-9c2dcd84a23b4b2eac271b1f6adb07c62025-01-13T12:24:16ZengFree International University of MoldovaEcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences2587-344X2022-05-011-256067https://doi.org/10.54481/ecosoen.2022.1-2.08Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de controlȘARGU Nicu0https://orcid.org/0000-0002-3766-4498Academy of Economic Studies of Moldova, Chișinau This article is a comprehensive analysis of the legal relationships between taxpayers and the State Tax Service, as well as the presentation of the consequences of deviating from the legal framework by preventing the control actions of the competent bodies. The tax legislation of the Republic of Moldova, presents in detail the rights and obligations of taxpayers, gradually describes the stages of carrying out control actions, which are published in the State Register of legal acts and the Official Gazette of Moldova, with free access for all taxpayers. Therefore, the responsibility of the taxpayers to comply with the provisions of the law is an obligation, and ignorance or knowledge of the law does not exonerate them from liability. As a consequence of non-compliance with taxpayers' obligations, the tax legislation provides for a series of sanctions. In the study, an obligation of taxpayers was identified, which does not provide for tax sanctions, and following the analysis of the legal framework, proposals for change were presented. https://ibn.idsi.md/ro/vizualizare_articol/160086obligationsrightstax legislationfiscal controlimpediment of control actionsfiscal sanctions |
| spellingShingle | ȘARGU Nicu Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences obligations rights tax legislation fiscal control impediment of control actions fiscal sanctions |
| title | Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control |
| title_full | Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control |
| title_fullStr | Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control |
| title_full_unstemmed | Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control |
| title_short | Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control |
| title_sort | taxpayers rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions drepturile si obligatiile contribuabililor in cadrul controalelor fiscale si mecanismele de sanctionare privind impiedicarea actiunilor de control |
| topic | obligations rights tax legislation fiscal control impediment of control actions fiscal sanctions |
| url | https://ibn.idsi.md/ro/vizualizare_articol/160086 |
| work_keys_str_mv | AT sargunicu taxpayersrightsandobligationsundertaxcontrolsandsanctioningmechanismsonthepreventionofcontrolactionsdrepturilesiobligatiilecontribuabililorincadrulcontroalelorfiscalesimecanismeledesanctionareprivindimpiedicareaactiunilordecontrol |