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Radu Stratulat
Direcția generală managementul riscurilor, Serviciul Fiscal de Stat
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Metode indirecte de estimare a venitului impozabil al persoanelor fizice: 6 ani de la implementarea prevederilor legale
Existența obiectivă constatată zi de zi în Republica Moldova de Serviciul Fiscal de Stat în activitatea de administrare fiscală, precum şi practica internaţională, au demonstrat nevoia de realizare a unei strategii eficiente şi echilibrate de gestionare a conformităţii contribuabililor. Aceasta nu putea fi realizată în lipsa unor metode şi instrumente de verificare şi de determinare a obligaţiilor fiscale capabile să depisteze şi să anihileze orice tentativă de eschivare de la plata impozitelor. În acest context, a apărut necesitatea introducerii unor mecanisme noi, ca fiind metodele indirecte de estimare a venitului impozabil al persoanei fizice.
04 June /2018
Radu Stratulat
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