ISSN: 2225-8329
Open access
The control of the budget income refers to the method used to establish the tax obligations, to calculate different payment amounts at due dates, to find the taxpayers who have revenues or own taxable goods, to fight against the tax evasion etc. These activities are usually carried out after the completion of the accounting operation but can be also conducted on a current basis, unannounced, because, due to its very nature, the fiscal control cannot be separated from the surveillance activity. This is why the same bodies or bodies within the same structures conduct both activities.
Beju, V. (2006). Public financial resources. Tax evasion and corruption, House of the Science Book, Publishing House, Cluj-Napoca.
Beju, V., Cucosel, C. (2010). Taxation, tax evasion and tax harmonization, North University Publishing House, Baia Mare.
Bostan, I. (2000). Financial control, Polirom Publishing House, Iasi.
Bostan, I. (2003). Tax control, Polirom Publishing House, Iasi.
Boulescu, M., Ghita, M. (1966). Control financiar si expertiz? contabil?, Editura Eficient, Bucuresti.
Boulescu, M., Ghita, M., Mares, V. (2003). Controlul fiscal si auditul financiar-fiscal, Editura CECCAR, Bucuresti.
Cucosel, C. (2001). Fiscalitatea în România. Teorie si practic?, Editura Universit??ii de Nord, Baia Mare.
8. Cucosel, C. (2004). Finan?e publice, Editura Risoprint, Cluj-Napoca
Cucosel, C. (2008). Control financiar si fiscal. Expertiz? contabil?, Editura Universit??ii de Nord, Baia Mare.
Cucosel, C. (2009). Control si audit financiar, Editura Universit??ii de Nord, Baia Mare.
11. Florea, I. si colectiv (2007). Controlul economic, financiar si gestionar, Editura CECCAR, Bucuresti.
Oprean, I. (2002). Control si audit financiar-contabil, Editura Intelcredo, Deva.
CECCAR. (2004) Cartea expertului contabil si a contabilului autorizat, Culegere de acte normative si reglement?ri ale profesiei elaborate de C.E.C.C.A.R. în perioada 1994-2004, Edi?ia a IV-a, revizuit? si ad?ugit?, Editura CECCAR, Bucuresti.
*** - Legea nr. 241/2005 pentru prevenirea si combaterea evaziunii fiscale, publicat? în Monitorul Oficial al României nr. 672 din 27 iulie 2005.
*** - O.G. nr. 92/2003 privind Codul de procedur? fiscal?, republicat? în Monitorul Oficial al României nr. 863 din 26 septembrie 2005, cu modific?rile si complet?rile ulterioare.
*** - O.G. nr. 2/2001 privind regimul juridic al contraven?iilor, publicat? în Monitorul Oficial al României nr. 410 din 25 iulie 2001, cu modific?rile si complet?rile ulterioare.
In-Text Citation: (Cucosel, 2012)
To Cite this Article: Cucosel, C. (2012). Efficiency of Fiscal Control and Anti-Tax Evasion measures carried out by the General Directorate of Public Finance Maramures. International Journal of Academic Research in Accounting Finance and Management Sciences, 2(1), 12–17.
Copyright: © 2021 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode