The Involvement Of Management Elements In Fiscal Control Conduction
Keywords:fiscal control; management functions; procedural approach; Fiscal System; fiscal reform; strategy
This article presents a theoretical and applied research on the application of the managerial phenomenon on the fiscal control processes. The purpose of the research was to present the involvement of management elements in the fiscal control activity. Achieving the goal was summarized from the objectives set by researchers on the synthesis and analysis of theoretical approaches to management functions, identifying the procedural elements characteristic of fiscal control with reference to managerial functions. At the same time, the primary information on the reform of the fiscal system and the emergence of the structure responsible for fiscal control within the STS were presented and analysed. Statistics were presented on the number of annual controls and their typology as an argument for the representative aspect and compatible with the managerial approach. The approach of the fiscal control under managerial aspect argued and represented schematically allowed the achievement of the pursued objectives and the finalization of the study with substantiated conclusions. The realization of the fiscal control process through the prism of the managerial functions will allow the efficiency of the process itself and the achievement of the performance in the decisional process as a result of its finality.
***(1992). Law on the State Fiscal Service no. 887 of February 22, 1992. In the Official Gazette of the Republic of Moldova, , no. 001, repealed by the Law for the implementation of Title V of the Fiscal Code no. 408 of July 26, 2001. In the Official Gazette of the Republic of Moldova, 2002, no. 1-3.
***(1999). Law on the public social insurance system no. 489-XIV of July 8.
***(2001). Law for the implementation of Title V of the Fiscal Code, no. 408-XV of July 26.
***(2002). Law on the size, manner and terms of payment of compulsory health insurance premiums, no. 1593-XV of December 26.
***(2002). The decision regarding the regulation of the activity of the bodies of the State Tax Service, no. 1736 of December 31. In the Official Gazette of the Republic of Moldova, 2002, no. 190-197.
***(2006). Law on the basic principles of regulating entrepreneurial activity no. 235 of July 20.
***(2008). Decision on the creation of the State Enterprise “Ficservinform”, no. 1065 of September 19, 2008. Official Gazette of the Republic of Moldova, no. 177.
***(2012). Law on state control over entrepreneurial activity no. 131 of June 8.
***(2012). The decision regarding the approval of the amendments and completions that are operated in some decisions of the Government, no. 403 of June 13, 2012. In the Official Gazette of the Republic of Moldova, no. 120-125.
***State Tax Service. http://www.fisc.md/ServiciulFiscal.aspx.
Administrative code no. 116 of July 19, 2018 (in force 01.04.2019).
Deac, V. (coord.), (2017). Management, ed 3rd rev. And better. Bucharest: ASE,
Fiscal Code of the Republic of Moldova, adopted by Law no. 407 of July 26, 2001. Published in: Official Gazette of the Republic of Moldova.
Florett, Mary P. (2003). Propher of Management, Paperback. December 1.
Sheldon, Oliver (2003). The Philosophy of Management. Routledger, September 25.
Taylor, Frederik, W. (1911). The principles of scientific management. New York. London: Harper & Brothers
Urwick, Lyndall F. (1949). Making of Scientific Management. Management Publications Trust.
How to Cite
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.