OPPORTUNITIES TO ORGANIZE AND TO USE OF THE FINANCIAL AND FISCAL CONTROL`S PRACTICE IN THE CONDITIONS OF THE REPUBLIC OF MOLDOVA

Iulia CAPRIAN, Mariana DOGA-MÎRZAC Universitatea de Stat din Moldova

Abstract

The particular importance of the financial and fiscal control is determined by the fact that it is exercised under the right of the society to protect its fundamental interests. The insurance of financial resources for the state`s needs is accomplished by the fiscal system, respectively by its two main functions: social function, and control function. Based on the leverorges offered by the fiscal system in the form of taxes and duties, the financial and fiscal control penetrates the activities of the economic agent, identifying the way in which this one respects the law and if it has an economic efficient activity. Keywords: fiscal control, tax administration, tax evasion, methods of control, effectiveness of the control, penalty, the fiscal body, tax, cod fiscal, sequester, public service, tax inspectorate, revision, contributor, tax liability, tax legislation, tax bill, administrative penalty, financial audit, report, public service, state budget, increase of delay, tax violation, reprimand.