StatusThe thesis was presented on the 13 December, 2008
Approved by NCAA on the 26 February, 2009
Abstract– 0.42 Mb / in romanian
ThesisCZU 336.221.24:351.713 (478)
1.02 Mb /
The organization of fiscal control represents a complex process that needs to be settled by the state through specific mechanisms and instruments. The state budget depends on the effective organization of the control mechanism but finally it depends on our welfare. In these conditions the creation of an efficient system of fiscal control is a primary objective within fiscal and socio-economic policy of the state.
This research is dedicated to investigation of the mechanism of fiscal control and of the possibilities that will increase its efficiency, in order to improve the fiscal administration in Republic of Moldova.
In this research are reflected theoretical approaches as: the development of notions regarding the state role in settling the economic process; the notion of fiscal administration not only as a possibility of ensuring the state with necessary financial resources; fiscal control as a component part of the state financial control and as a functional element of fiscal administration; organized-economic mechanism of fiscal control; the principles of performing the fiscal control and their application in Republic of Moldova.
A great importance in this paper was offered to such investigations as: types of fiscal control and their results in Republic of Moldova; the organization of preselection of the tax-payers for thei control and the efficiency of its applicability in Republic of Moldova; the analyses of international practice in organizing the fiscal control and the possibilities of usage of some of its performance elements in Republic of Moldova; analyses of methods that determines the efficiency of fiscal control; the analyses of the impact of fiscal amnesty on the fiscal control in Republic of Moldova.
In practical aspect there was elaborated the organized-economic mechanism of fiscal control and there were classified the methods of fiscal control; there were elaborated and implemented the system of preselection of tax-payers according to risk factors; there were calculated the indicators determining the efficiency of fiscal control in Republic of Moldova.
The conclusions and the suggestions formulated in this research may be applied in practical activity of institutions with duty of fiscal administration responsibility. The system of preselection of the tax-payers according to risk factors is being already implemented in practice and records favorable results, contributing to increase of the results of the total planned documentary based fiscal controls.
The made investigations can be used as a methodological and bibliographical support in studying process of the institutions with an economic profile.