期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous,but which,in reality,are distinct forms of checking the taxpayer: tax audit and anti-fraud controls. In addition,special attention is given to combining provisions of tax procedural law with those of civil procedural law. In terms of financial and tax law,we speak,inter alia,of the obligation to declare correct income and paying related taxes. As for civil law,here we refer to the matter of real rights,respectively to the property,assets,and the ownership right thereof,and also to the rights of claim and the guarantee of claims payment by instituting precautionary measures,at the initiative of the creditor. i .e. the state tax authority.
