FISCAL RISK – PREMISE OF FISCAL ANTI-FRAUD CONTROL

Abstract

The study develops a methodology for identifying and managing fiscal risks that will improve the measures taken by the tax authority, in the context of the efforts to streamline fiscal fraud controls but also to improve the behaviour of taxable subjects. The main objective of the research was to provide (scientific and practical) support for fiscal risk management and, implicitly, to establish the conduct to be followed by the fiscal authority. The study reveals that the success / effectiveness of actions / measures to prevent and / or combat acts and deeds of tax evasion and fraud depend on the rigor with which specific risk management processes are under way. The topic approached was and remains current in view of the need for continuous improvement of the fiscal anti-fraud control, with direct effects in limiting the tax evasion practices.