Munich Personal RePEc Archive

The Coordinates of Modern Fiscal Inspection

Ciumag, Marin (2006): The Coordinates of Modern Fiscal Inspection. Published in: Revista Finante No. 5 (26 May 2006)


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The activity of fiscal inspection is designed to the encouragement and procurement of the highest degree of voluntary conformity to legal foresights about fiscal matter and to those ones application norms. The fiscal inspection must be developed in an accurate and imparţial manner in order to guarantee the highest level of regularity and efficacy, and the purpose of fiscal inspection is to establish the precision of the achievement of fiscal liabilities by the contributor. The efficacy of fiscal inspection necessitates the existence of some high level speciality knowledge, and a well professional qualification of fiscal inspectors.

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