6533b82bfe1ef96bd128d6b4
RESEARCH PRODUCT
Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons
Alexandra TieanuDaniela Petrascusubject
FinanceDouble taxationbusiness.industrymedia_common.quotation_subjectInterpretation (philosophy)General EngineeringEnergy Engineering and Power TechnologyLegislationAccountingfiscal inspectionaccounting expertdouble taxation.Work (electrical)State (polity)Order (business)detachmentEconomicsNormativebusinessmedia_commondescription
Abstract This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to perturb, block, or even bankrupt them. For this, this article will present a real case in order to explain the above-mentioned situation.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2014-01-01 | Procedia Economics and Finance |