期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2011
卷号：1
期号：13
页码：96-101
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Budget debt collection is a strategic issue for all countries, in order to provide the necessary resources to support the budget. Thus, all tax administrations have as main objective to increase voluntary compliance, voluntary fulfillment of the declarative obligations and of payment. However, when these obligations are not met, tax administrations have specific means to achieve their realization by means more or less coercive, because paying a tax on its due date is a risk of definitive non-recovery. To implement the appropriate procedures, at the most appropriate moment and with a maximum expected yield, the European practice is to develop tools based on risk analysis methods. It became the objective of tax administration in Romania when Romania adhered to the European Union, namely in 2007.
