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Metodele şi sursele indirecte – instrument de asigurare a echităţii fiscale
Metodele şi sursele indirecte de estimare a obligaţiei fiscale sunt larg utilizate de administraţiile fiscale moderne şi fac parte din instrumentarul de conformare. Acest instrument are 2 acţiuni: una pasivă şi alta activă. Însăşi existenţa lor are un impact asupra contribuabililor solicitîndu-i să respecte legislaţia fiscală, iar în cazul în care se va constata că legea fiscală a fost violată – prin utilizarea directă a metodelor şi surselor, organul fiscal va restabili echitatea fiscală. Ce reprezintă metodele şi sursele indirecte? Metoda indirectă de esti...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
21 May /2013 14:29
Domeniu:
Administrare fiscală
Tags:
Metodele şi sursele indirecte
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