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Managing the tax evasion and fraud risks as result of the voluntary taxpayer compliance program

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dc.contributor.author Țurcanu, Igor
dc.date.accessioned 2023-03-17T13:03:28Z
dc.date.available 2023-03-17T13:03:28Z
dc.date.issued 2022-09
dc.identifier.isbn 978-9975-3590-6-1 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2586
dc.description ŢURCANU, Igor. Managing the tax evasion and fraud risks as result of the voluntary taxpayer compliance program. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 79-85. ISBN 978-9975-3590-6-1 (PDF). en_US
dc.description.abstract Currently, taxpayers are developing solutions to reduce the tax burden using both legal limits of the tax legislation and less legal limits. Resulting from this situation, the concern of the State Tax Service in terms of tax practices in the future will be mainly focused on the identification and management of fraud and tax evasion risks, which represent a major impediment for the revenue to the national public budget. In this context, risk management through the voluntary compliance of taxpayers would be a less expensive solution for tax administration, and the results obtained could reduce the tax gap between what was planned and what was collected. The study carried out by the author was focused on addressing the issue of the risks of voluntary compliance of taxpayers, thereby contributing to the increase of efficiency in tax administration, carried out by the State Tax Service. The scientific approach started from the idea of identifying the potential risks faced by the State Tax Service in the process of tax administration. CZU: 343.359.2(478); JEL: H21, H22, H26; DOI: https://doi.org/10.53486/cike2022.09 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject tax evasion en_US
dc.subject tax fraud en_US
dc.subject taxpayers en_US
dc.subject voluntary compliance en_US
dc.subject risks en_US
dc.subject risk management en_US
dc.title Managing the tax evasion and fraud risks as result of the voluntary taxpayer compliance program en_US
dc.type Article en_US


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