FISCAL CONTROL – VERIFICATION TOOL A EXECUTION OF THE FISCAL OBLIGATION IN LIGHT LEGISLATION OF THE REPUBLIC OF MOLDOVA

In this scientific study we set out to describe the significance of fiscal control as a tool for verifying the execution of the fiscal obligation in the light of the legislation of the Republic of Moldova, as an aid to the growth of the economy. In order to ensure a good collection activity, correct, full and in legal terms of the taxes and charges provided for by the fiscal legislation, of the penalty measures and the application of fines in the budgets of all levels, it depends to a large extent on the complexity, quality and specificity of the exercise the functional attributions of the state bodies with fiscal administration attributions, as well as the degree of interaction between them at the highest level. The exercise of a correct tax administration can also be ensured by the interconnection of information, processes, which will be granted to the services of the taxpayers who will interact with the tax system at a high level in order to comply with the exact observance of the legislation.The ability of economic agents, entrepreneurs, businesses, to evade the execution of the tax obligation is a success for them, and for the state institutions with attributions to carry out fiscal control, which fail to identify these illegalities, it is a failure.