期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2014
期号：2(72)
页码：109-114
出版社：Moldova State University
摘要：Scopul de baz. al administr.rii fiscale este colectarea sumei corecte a impozitelor datorate bugetului public cu minimum de cheltuieli atat pentru administra.ie, cat .i pentru contribuabili. Organizarea corect. a administr.rii fiscale reprezint. un fac- tor decisiv pentru eficientizarea politicii fiscale .n stat. Administrarea fiscal. constituie o categorie complex., care utilizeaz. impozitele ca obiect al gestiunii .i ca instrument de reglare a proceselor economice. Astfel, administrarea fiscal. cuprinde atat sfera gestion.rii rela.iilor fiscale, cat .i sfera gestion.rii aparatului fiscal
其他摘要：The basic purpose of tax administration is collecting the correct amount of tax due with a minimum spending budget for both the administration and the taxpayers. Correct organization of tax administration is a decisive factor for the efficiency of fiscal policy in the state. Fiscal management is a complex category, using taxes as an object of management as a tool to control business processes. The tax administration management scope includes both fiscal relations and management of the fiscal sphere
