Vizita fiscală- instrument de conformare a contribuabililor persoane fizice și juridice

Abstract

The article examines the interaction and communication methods of the State Tax Service (SFS) with taxpayers, in order to continuously increase the level of compliance with tax legislation. In the course of the research, an analysis was carried out regarding the elucidation of the importance of the fiscal visit as a tool for taxpayers' fiscal compliance, with a view to the efficient and fair collection of taxes and fees. The risks from the activity of taxpayers are identified and the treatment tools are analyzed, in order to increase the level of voluntary tax compliance. Among the methods of exposure and rendering of the researched subject, of data collection used are listed: research and comparison, synthesis, observation, statistics, respectively, the use of graphic methods. DOI: https://doi.org/10.53486/sstc.v4.07. CZU: 336.225.673. JEL: H21, H24, H26, H71, H78.