Consideration on the Audit of the Tax Collection Function

Author:PhD. Dan Radu RUŞANU

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Keywords:fiscal authority, risk from the tax collection activity, analytical evidence, budgetary revenues

Abstract:
By this function, the fiscal authority organizes and leads the evidences on the payment obligations of the contributors and the amounts paid by these.\r\n\r\nThe tax collection function has the role to ensure the collection of the payment obligations to the state budget of the contributors – natural and legal persons.\r\n\r\nThe accomplishment of this objective involves a series of methods and procedures in order to determine if the payments are made, starting from the voluntary payment to the forced payment.\r\nAs far as concerns the forced payment, the actions refers to the amounts recovery by a gradual series of procedures, starting with the admonition, with the retaining payments and ending with the good selling in bids.\r\n

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