METHODS OF FISCAL AND MANAGEMENT CONTROL OF FISCAL MANAGEMENT

Viorel VÎLCU, Gheorghiţa DIMA, Constantin DUDĂU, Nicolae DEMIDOV Universitatea Liberă Internaţională din Moldova

Abstract

An important role in the evolution of transition to market economy principles is the tax system. The tax system is based on the device management, forms and methods of exercise and activity. According to international practice tax audit may be conducted by two groups of methods: direct methods and indirect methods of control. In order to ensure transparency in the planning and fiscal checks to avoid inefficient checks, it is necessary that planning is carried out according to risk criteria. Keywords: fiscal control, tax administration, tax payer, tax service, taxes.