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Mechanisms and particulars of carrying out fiscal controls in the territory of European Union countries

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cris.sourceIdoai:irek.ase.md:123456789/1587
dc.creatorȘargu, Nicu
dc.date2021-12-16T07:00:47Z
dc.date2021-12-16T07:00:47Z
dc.date2021-08
dc.date.accessioned2023-11-13T10:22:44Z
dc.date.available2023-11-13T10:22:44Z
dc.descriptionȘARGU, Nicu. Mechanisms and particulars of carrying out fiscal controls in the territory of European Union countries. In: Development Through Research and Innovation - 2021 [online]: The 2nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 27th, 2021, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 101-108. ISBN 978-9975-155-54-0.
dc.descriptionThis article highlights the practice of European Union countries in administration fiscal mechanisms, in particular: improving the mechanisms for tax control (auditing) of taxpayers (Netherlands), improving the arrears management system (Ireland), creating favorable conditions for taxpayers to comply, including through tax education measures (Sweden) ), development of pre-completed reports (Sweden, Denmark, Norway, Finland, France, Estonia, Lithuania, Slovenia), risk management and counterfeiting of e-commerce fraud (Denmark, Hungary, United Kingdom, Sweden), implementation of the Action Plan on eroding the tax base and manipulating profits (by virtually all EU countries), consolidating taxpayer information into a single file (Ireland and Sweden), reshaping work processes (Bulgaria, United Kingdom, Finland,Sweden). JEL: E62, E63, H3, H8, Q2.
dc.formatapplication/pdf
dc.identifier978-9975-155-54-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1587
dc.identifier.urihttps://cris.ase.md/handle/123456789/3385
dc.languageen
dc.publisherASEM
dc.subjectadministration tax
dc.subjectEuropean practice
dc.subjectfiscal gap
dc.subjectfiscal mechanisms
dc.subjecttax compliance
dc.subjectwork processes
dc.titleMechanisms and particulars of carrying out fiscal controls in the territory of European Union countries
dc.typeArticle
dspace.entity.typePublication
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