Forms, Methods and Tools for Conducting Tax Control

Forms, Methods and Tools for Conducting Tax Control

Number 1, January 2025  »  Taxation

Elena Stănciulescu, PhD
Bucharest

Abstract: Accounting professionals must know the characteristics of each form of tax control, so as to know how to respond to the requests made by tax inspectors. In this paper we highlighted the characteristics of each form of tax control, especially those of tax inspection, which represents the most comprehensive form of tax control. We also highlighted the role of the standard audit file for tax (SAF-T), which reduces the cost of compliance for taxpayers.
Classification JEL: K34, M41, M49 | Pages: 49-58

Statistics: abstract views 62 | PDF downloads 225 | PDF views 28
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