FISCAL CONTROL SPOT

Iulia CAPRIAN, Anastasia DJUGOSTRAN Universitatea de Stat din Moldova

Аннотация

Fiscal control is an economic policy in which a government intentionally avoids deficit spending. To exercise fiscal control, a government spends no more than it can raise in the same period through taxes or by selling assets. The aim is to avoid the need for borrowing and thus future interest payments. Tax audit aims at verifying compliance with tax legislation by the taxpayer or by another person subject to supervision he visit is made by the tax officials or persons with responsible positions of other bodies with attributions of tax administration. Keywords: fiscal control, legislation, fiscal officer, breach, tax, decision, period, documents