文章基本信息

标题：CONTROLUL FISCAL LA FAŢA LOCULUI
本地全文：下载
作者：Iulia CAPRIAN ; Anastasia DJUGOSTRAN
期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2014
期号：2(72)
页码：115-117
出版社：Moldova State University
摘要：Controlul fiscal este o politic. economic. prin care guvernul inten.ioneaz. s. evite deficitul de cheltuieli [5, p.89]. Pentru a exercita controlul fiscal, guvernul nu cheltuie mai mult decat poate s. acumuleze .n aceea.i perioad. prin impo- zite sau prin vanzarea activelor [6, p.94]. Scopul este de a evita nevoia de .mprumut .i, prin urmare, pl..ile dobanzilor viitoare. Controlul fiscal la fa.a locului are drept scop verificarea respect.rii legisla.iei fiscale de c.tre contribuabil sau de o alt. persoan. supus. controlului, care se efectueaz. la locurile afl.rii acestora de c.tre func.ionarii fiscali sau de c.tre persoane cu func.ie de r.spundere din cadrul altor organe cu atribu.ii de administrare fiscal.
其他摘要：Fiscal control is an economic policy in which a government intentionally avoids deficit spending. To exercise fiscal control, a government spends no more than it can raise in the same period through taxes or by selling assets. The aim is to avoid the need for borrowing and thus future interest payments. Tax audit aims at verifying compliance with tax legislation by the taxpayer or by another person subject to supervision he visit is made by the tax officials or persons with responsible positions of other bodies with attributions of tax administration.
关键词：control fiscal; legisla. ie; func.ionar fiscal; .nc. lcare; tax.; decizie; perioad. ; documente
其他关键词：fiscal control; legislation; fiscal officer; breach; tax; decision; period; documents