Atrbuțiile organelor statului la exercitarea administrării fiscale
Exercise duties of the state bodies tax administration
Author(s): Marcel BoşcaneanuSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Academia “Stefan cel Mare” a MAI al Republicii Moldova
Keywords: state bodies; taxes and fees; fiscal legislation; fiscal administration;
Summary/Abstract: In order to ensure a good collection activity, correct, full and in legal terms of the taxes and fees provided by the fiscal legislation, of the penalization measures and the application of fines in the budgets of all levels, it depends to a large extent on the complexity, quality and specificity of the exercise the functional attributions of the state bodies with fiscal administration attributions, as well as the degree of interaction between them at the highest level. The exercise of a correct fiscal administration can also be ensured through the interconnection of information, processes, which will be granted to the services of the taxpayers who will interact with the fiscal system at a high level in order to comply with the exact observance of the legislation.
Journal: Legea şi Viaţa
- Issue Year: 1/2023
- Issue No: 1
- Page Range: 119-132
- Page Count: 14
- Language: Romanian