Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons

This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fisc...

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Bibliographic Details
Published in:Procedia economics and finance 2014, Vol.16, p.498-505
Main Authors: Petraşcu, Daniela, Tieanu, Alexandra
Format: Article
Language:English
Subjects:
accounting expert
detachment
double taxation
fiscal inspection
Online Access:Get full text
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Summary:This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to perturb, block, or even bankrupt them. For this, this article will present a real case in order to explain the above-mentioned situation.
ISSN:2212-5671
2212-5671
DOI:10.1016/S2212-5671(14)00830-2