ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 2, Year 2020A BRIEF ANALYSIS OF THE METHODS TO DETERMINE THE EFFICIENCY OF FINANCIAL FISCAL CONTROL | Download | Author(s): Olga Covali, Cristina Gabriela Cosmulese, Veronica Grosu | DOI: 104316/EJAFB.2020.828 | | Abstract: In order to give effectiveness and efficiency to measures to combat tax evasion, the causes that produce or favor this phenomenon should be removed, causes that, as we presented in the paper, are multiple and complex. The purpose of this article is focused on identifying ways, methods and means to streamline fiscal financial control, referring to the legislation of the Republic of Moldova. | Keywords: Fiscal Financial Control; Taxpayers; Tax Evasion; Budget Revenues; Efficiency | References: 1. Kirchler, E. (2007). The Economic Psychology Of Tax Behaviour. Publisher: Cambridge University Press.
2. Minea, M., Costa?, C. (2006). Fiscalitatea în Europa La începutul Mileniului III. Rosetti, Bucharest, Romania.
3. Mihu, ?. (2006). Politica Fiscal?. Europolis, Constanta, Romania.
4. ?aguna, D. (2003). Drept Financiar ?i Fiscal. All Beck, Bucharest, Romania.
5. ???????, ?. (2009). ??????? ????????? ?????. M.: ??????? ????????, 346, ISBN 9785961420166.
6. ***Treaty Establishing The European Coal And Steel Community - ECSC Treaty. Retrieved April 8, 2020 From: Http://publications.europa.eu/resource/cellar/d3283d93-8b4a-4846-ad1f-d4ad219ccf86.0022.02/DOC_1.
7. ***European Union Website. Retrieved March 25, 2020 From: Http://ec.europa.eu.
8. *** Council Directive 2008/8 / EC Amending Directive 2006/112 / EC As Regards The Place Of Supply Of Services.
9. *** Council Directive 2008/9 / EC Laying Down Detailed Rules For The Refund Of Value Added Tax.
10. *** Council Directive 2006/112/EC Of 28 November 2006 On The Common System Of Value Added Tax.
11. 11. *** Eighth Council Directive 79/1072 / EEC Of 6 December 1979 On The Harmonization Of The Laws Of The Member States Relating To Turnover Taxes - Arrangements For The Refund Of Value Added Tax To Taxable Persons Not Established In The Territory Of The Country.
12. *** Council Directive 2008/117 / EC Of 16 December 2008 Amending Directive 2006/112 / EC On The Common System Of Value Added Tax, To Combat Tax Evasion Connected With Intra-Community Transactions .
13. 13. *** Council Directive 2008/118 / EC Of 16 December 2008 On The General Arrangements For Excise Duty And Repealing Directive 92/12 / EEC.
14. *** Council Directive 2010/24 / EU Of 16 March 2010 On Mutual Assistance For The Recovery Of Claims Relating To Taxes, Duties And The Like Measure.
15. *** EU Regulation No. Council Regulation (EC) No 407/2010 Of 11 May 2010 Establishing A European Financial Stabilization Mechanism.
16. *** Regulation (EC) No. Council Regulation (EC) No 332/2002 Of 18 February 2002 Establishing A Medium-term Financial Assistance Mechanism For Member States' Balances Of Payments.
17. ***Tax Rates Of Europe. Retrieved April 22, 2020 From: Http://en.wikipedia.org/wiki/Tax_rates_of_Europe
18. *** Report On The Results Of The Control Activity In The Years 2014-2019, Carried Out By The Directorate For Control And Detection Of Crimes. Retrieved April 22, 2020 From: Https://www.sfs.md/raport_activitate_SFS.aspx!?file=152163.
19. *** Main State Fiscal Inspectorate. Retrieved April 25, 2020 From: Www.fisc.md
20. *** National Bureau Of Statistics Of The Republic Of Moldova. Retrieved April 25, 2020 From: Www.statistica.gov.md.
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