期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
卷号：1
期号：5
页码：67-70
语种：English
出版社：Academica Brâncuşi
摘要：In this paper we tried to identify the legislation adopted on the correlation of the sources of income for individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for determining the adjusted taxable base and considerations about the adoption, in September 2013, of OMPF nr.1504/2013, on the declaration of assets and income of the individual investigated at the request of the tax authority. In our opinion, the "weakness" of the instrument above is that in the wording of statement it is not explicitly stated where and whether you should declare the cash in lei or foreign currency, and we refer here to the cash held both at the beginning of the period under examination and the end of it. By identifying the "weak point" of the Romanian instrument, we have tried to present the regulation according to which Moldova modified the Tax Code and imposed to the individuals who carry out economic activities, to submit to the fiscal organ a statement showing the amounts held in cash. In the second part of the paper we made a presentation and interpretation of the legal previsions on confiscation incidence from Romania by presenting the conditions that can be applied in the case of the confiscation of goods.
