CONTROLUL FISCAL – REALITĂŢI ŞI PERSPECTIVE
CONTROL TAX - REAL AND OUTLOOK

Summary/Abstract: Taxation is a major factor in investment decisions, as it represents a cost to business, regardless of type, size or its geographical location. In Romania, taxation is one which has gone through major transformations over the past decade, changes that have taken place either too slow or sudden price, which has determined the tax environment is embedded in the consciousness of taxpayers as a factor of instability in the development of the Romanian fiscal system. Fiscal control is a necessary tool to prevent or reduce government revenue losses arising from evasion behavior of individuals and companies.

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