文章基本信息

标题：The Fiscal Control and the Financial Jurisdiction – Components of the Competitive Management
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作者：Lefter, Viorel ; Roman, Costantin
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：11(516)
期号：11(516)
页码：53-58
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：From the financial controls can arise (starting from the control objectives and by comparison of the normative provisions with the reality from the public entities or the controlled departments) a series of deviations, shortages or shortcomings that require measures of remedy and prevention of the found deviations. The drawing out of the control papers represents the most important phase of the financial control. In the control paper are written down the conclusions that represent the synthesis of the examination activity carried out as a result of the application of the control techniques and proceedings.
关键词：financial jurisdiction; fiscal jurisdiction; fiscal control; dispute; tax decision.