Bănică, Genifera Claudia - In: UTMS journal of economics / University of Tourism and … 13 (2022) 1, pp. 29-42
The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal … control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were … the mentioned states indicate in Romania a low degree of tax collection as a result of the established additional fiscal …
