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About usDaily5The expert position 3Related section2Accounting sector2Services18Info-video1

PP „Monitorul Fiscal FISC.MD”

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Tatiana Vieru

Tatiana Vieru

Șef al Secţiei asistenţă juridică, Direcţia marilor contribuabili, IFPS
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Tatiana Vieru: "Unele aspecte privind criteriile de determinare a statutului de contribuabil mare"

iconTatiana Vieru: "Unele aspecte privind criteriile de determinare a statutului de contribuabil mare"

Direcţia marilor contribuabili (în continuare DMC) a fost înfiinţată la recomandările Fondului Monetar Internaţional în anul 1998. De la înfiinţarea sa DMC are ca obiectiv o abordare modernă a problemei interacţiunii dintre organul fiscal şi contribuabilii mari. Strategia de modernizare se bazează pe cele mai bune practici internaţionale. Nouaabordare constă în echilibrarea funcţiilor de servicii şi de control, căutarea punctului optimal, în care prevenirea şi combaterea evaziunii fiscale va asigura un nivel înalt de încasări la bugetul public naţional. Pe toată perioada activităţii DMC, numărul contribuabililor administraţi a variat, în funcţie de mai mulţi factori, iar condiţiile şi criteriile, după care erau selectaţi contribuabilii mari, nu au fost bine determinate şi nu puteau fi regasite într-un oarecare act normativ.

13 July /2011 17:38

Petru Griciuc

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