THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME
The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2014-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/uploads/cks_2014_articles/index.php?dir=03_public_law%2F&download=CKS+2014_public_law_art.038.pdf |
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| _version_ | 1846093411166191616 |
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| author | Rada POSTOLACHE |
| author_facet | Rada POSTOLACHE |
| author_sort | Rada POSTOLACHE |
| collection | DOAJ |
| description | The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest. |
| format | Article |
| id | doaj-art-f2f0a353a045424f86a9c2dd204ba8ad |
| institution | Kabale University |
| issn | 2068-7796 2068-7796 |
| language | English |
| publishDate | 2014-05-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-f2f0a353a045424f86a9c2dd204ba8ad2025-01-02T17:27:40ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962014-05-0141343352THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIMERada POSTOLACHE0Associate Professor PhD, Faculty of Law and Administrative Sciences, “Valahia” University of Târgovişte (radapostolache@yahoo.com).The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.http://cks.univnt.ro/uploads/cks_2014_articles/index.php?dir=03_public_law%2F&download=CKS+2014_public_law_art.038.pdfoperative and unexpected controltax evasionanti-fraud inspectorcontrol act |
| spellingShingle | Rada POSTOLACHE THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME Challenges of the Knowledge Society operative and unexpected control tax evasion anti-fraud inspector control act |
| title | THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME |
| title_full | THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME |
| title_fullStr | THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME |
| title_full_unstemmed | THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME |
| title_short | THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME |
| title_sort | fiscal anti fraud control legal regime |
| topic | operative and unexpected control tax evasion anti-fraud inspector control act |
| url | http://cks.univnt.ro/uploads/cks_2014_articles/index.php?dir=03_public_law%2F&download=CKS+2014_public_law_art.038.pdf |
| work_keys_str_mv | AT radapostolache thefiscalantifraudcontrollegalregime AT radapostolache fiscalantifraudcontrollegalregime |