FISCAL RISK ANALYSIS – REASON FOR DANGER OR OPPORTUNITY FOR SAFEGUARDING?
FISCAL RISK ANALYSIS – REASON FOR DANGER OR OPPORTUNITY FOR SAFEGUARDING?

Author(s): Cristina Oneţ
Subject(s): Law, Constitution, Jurisprudence, Public Administration, Public Finances, Socio-Economic Research
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: fiscal behavior; fiscal risk; evaluation criteria; risk classes; risk analysis; fiscal inspection;
Summary/Abstract: This paper aims to provide an x-ray of the fiscal legislation regarding fiscal risk and the risk analysis that becomes the main (only) criterion for the development of the fiscal inspection program carried out by the fiscal bodies of the state. Thus, the work includes an analysis of concepts such as: taxpayer's fiscal behavior, fiscal risk, risk criteria, risk classes and subclasses, all intended to provide tools for carrying out a risk analysis based on special procedures.The fiscal legislation adopted up to this moment allows us to understand the goal pursued by the national legislator starting from the recent regulations adopted at the European level. It is about the efficiency of tax debt collection activities, about the efficiency of the exchange of information in fiscal matters between the fiscal authorities of the member states, as well as about the profound and essential change in the fiscal behavior of taxpayers.At the same time, this analysis highlights the shortcomings of this new taxpayer evaluation system, its transparency, as well as the means and instruments of defense in the face of pressures that may be exerted by the fiscal body, or even in the face of possible abuses that could directly and majorly affect some taxpayers.Therefore, this paper presents all the relevant information in this matter, but also includes a critical analysis of the national regulations that were recently adopted in the context of the European regulations of recent years. These are intended to limit or even eliminate the erosion of tax bases in the effort to combat tax evasion or even tax fraud, that which affects national public budgets, but also that which directly or indirectly affect the budget of the European Union.

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