FISCAL RISK ANALYSIS – BENCHMARK FOR FISCAL CONTROL IN ROMANIA

摘要

The study shows the fiscal realities from Romania, plays and summarizes the effects of the legislative measures adopted in order to improve fiscal behaviour of taxpayers. The main objective of this study was to highlight the manner in which the Romanian authorities of fiscal control was adopted their controlling strategy according to the current economic situation. Study reveals that legal regulation of risk analysis contributes to enhancing the effectiveness of tax control and drawing attention to the need for increasing transparency in the selection of taxpayers that will be subject to the tax inspection.