Adapting the Legal Framework of the Financial-Fiscal Investigations to Current Requirement

Abstract

The present paper addresses the most important issues regarding how are currently conducted the activities assigned to specialized institutions of the state, activities directed to identify any kind of thefts by taxpayers from the payment obligations to the consolidated state budget. The references found here are made mainly from normative perspective, taking account of the juridical norms applicable "on day". Also the strengths and weaknesses of the investigative activity in the field of taxation are indicated (fraud control, tax inspection, etc.), also with some solutions to improve the institutional framework (de lege ferenda proposals).

Keywords: National Agency for Fiscal Administration, Evading Payment of Budgetary Obligations, Tax Procedures, Fraud Control, Tax Inspection