CONTRIBUŢIA AUDITULUI FISCAL LA PREVENIREA ŞI COMBATEREA EVAZIUNII FISCALE
AUDIT CONTRIBUTION TO PREVENTING AND COMBATING TAX EVASION

Summary/Abstract: The main attribute of the fiscal audit is the encouraging of "the formal economy”, which sustains the effort of providing public revenues through the economic activities developed. Therefore, a business can be considered official if is conducted within the legal framework and ensures the required transparency. The increasing of the share of "formal economy" at the expense of "underground economy" is în fact the measure of efficiency of fiscal audit. The underground economy în addition to circumvent the legal duty of ensuring the revenues needed to cover the public expenditures, produce a higher evil to the society through the fact that obtains material and monetary values which are not registered and are used for other purposes than those regulated.

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