Abstract:
Efficient collection of taxes is the foundation of a equitable tax system, in this context, the launch and implementation of the Compliance Program is the solution to increase the level of voluntary compliance of taxpayers and prevent tax evasion. In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments to decline the risks of non-compliance and increase the level of voluntary tax compliance. CZU: 336.225.67(478); JEL: H30,H26; DOI: https://doi.org/10.53486/9789975359030.16
Description:
PANAINTE, Doina. Taxpayer compliance program: monitoring results for the third quarter of 2021 = Programul de conformare al contribuabililor: rezultatele monitorizării pentru trimestrul III 2021. Coord. șt.: BERGHE, Nadejda. In: Simpozion Ştiinţific Internațional al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 2, pp. 81-85. ISBN 978-9975-3590-3-0 (PDF).
