The Impact of the Application of the Fiscal Risk Assessment Procedure in Romania
The fiscal risk assessment procedure is a new instrument used by the Romanian fiscal body - ANAF, which aims to regulate the VAT registration and deregistration regime for taxable persons in Romania. Given the novelty of the fiscal instrument, it is necessary to analyze its effects both from the poi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2017-12-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2017_3/Antohi_Zlati.pdf |