Analysis of the Activity of Fiscal Control Carried out by the General Directorate of Public Financem Maramures

Presently, Fiscal control activities are carried out by the bodies of fiscal control within the Ministry of Public Finance and its territorial units called fiscal control bodies, and by the specialized services of the local administrative authorities in order to handle local duties and taxes. The fiscal control includes a set of activities whose purpose is to verify the authenticity, legitimacy and sincerity of the tax statements, to verify that the taxpayers comply with their budget obligations and activities of investigation and finding tax evasion. The taxpayers – physical persons or legal entities, foreign and domestic, and associations with no legal entity status are subject to fiscal control if they have budget obligations.