DEFICIENCIES IN THE FISCAL CONTROL OF THE NATURAL PERSON FROM ROMANIA
In this paper we tried to identify the legislation adopted on the correlation of the sources of income for individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for determining the adjusted taxable base and considerations about the adoption, in...
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2014-10-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-05/12_Dumitrescu%20Serju.pdf |
| Summary: | In this paper we tried to identify the legislation adopted on the correlation of the sources of income for
individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for
determining the adjusted taxable base and considerations about the adoption, in September 2013, of OMPF
nr.1504/2013, on the declaration of assets and income of the individual investigated at the request of the tax
authority. In our opinion, the "weakness" of the instrument above is that in the wording of statement it is not explicitly
stated where and whether you should declare the cash in lei or foreign currency, and we refer here to the cash held
both at the beginning of the period under examination and the end of it. By identifying the "weak point" of the
Romanian instrument, we have tried to present the regulation according to which Moldova modified the Tax Code and
imposed to the individuals who carry out economic activities, to submit to the fiscal organ a statement showing the
amounts held in cash. In the second part of the paper we made a presentation and interpretation of the legal previsions
on confiscation incidence from Romania by presenting the conditions that can be applied in the case of the confiscation
of goods. |
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| ISSN: | 1844-7007 1844-7007 |