ORGANIZATIONAL PRINCIPLES AND TECHNIQUES OF FISCAL CONTROL IN THE REPUBLIC OF MOLDOVA
Abstract
Recently, analysts have directed their attention to the transformations taking place in European states and the benefits created after their integration and application in the development of the state's economic aspect. The implementation of different economic-financial methods have directly benefited the development of the spectrum related to the activity carried out by taxpayers, subsequently the main advantage derives specifically from the most effective incentives that were proposed by the European Union through the reforms that were approved depending on the economic situation from the countries that applied and were forced to undertake them. An important role in the fiscal system of the Republic of Moldova belongs to the principles of fiscal administration, control processes and fiscal mechanisms, considering that through these elements the collection of financial resources is ensured from taxpayers who operate on the territory of the state
Keywords
Full Text:
PDFReferences
BOULESCU M. GHITA MARCEL, MARES V., 2003, Controlul fiscal și auditul financiar fiscal , Editura CECCAR ,Bucuresti pag. 42
DIMA I. C., MAN M., 2003, Control de gestiune, Editura AGIR , Bucuresti
DĂNILĂ N., BEREA A. O.,2003, „Banking management, foundations and theories”, Economic Publishing House, Bucharest, 2003;
DUCIS, T., NOVICEVIC, B.,2013, The Analysis of Key Financial Performances of Banks. Review Paper. Serbia: FACTA UNIVERSITASK. Series: Economics and Organization, Vol. 10, nr. 2, pag.129-145.
HÎNCU, R., 2005, Metode și tehnici fiscale, Chișinău, ASEM, pag. 165.
LUPULESCU, G., 2013,. Internal management of the profitability of commercial banks. Bucharest: Economic Ed.
MUNTEANU V., 1998, Control și audit financiar, Bucuresti, pag 15
POPEANGA P., POPEANGA G., 2004, Control financiar fiscal, Editura CECCAR , Bucuresti pg 45
RIANA IREN, RADU, ANGELICA STRATULAT, 2017, "New Aspects Regarding the Role of Banks in Economy in the Context of Globalization." Economics and Applied Informatics1, pag.161-166.
TODORACHE D., RUSU L., TÂRDEA P. P., IVAN M. V., 2004, „Financial-banking management", University Book Publishing House, Bucharest
Increasing the performance of the banking sector by increasing profitability https://ibn.idsi.md/sites/default/files/imag_file/13-18_24.pdf
The annual report of the National Bank of Moldova for 2021. https://www.bnm.md/files/Raport_Anual_2021_.pdf [13]. Financial Stability Report 2021. Available: https://www.bnm.md/files/RSF-2021_v1_2.pdf
Information regarding the economic and financial activity of banks in the Republic of Moldova. Available: https://www.bnm.md/bdi/pages/reports/drsb/DRSB1.xhtml
Codul fiscal al Republicii Moldova, 2022
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Natalia Mocanu, Vasile Secrieru, Nicoleta Mateoc-Sirb, Alin Mocanu

This work is licensed under a Creative Commons Attribution 4.0 International License.
LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL
ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)
PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English
______________________________________________________________________________________________
Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania
E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031