CONTROLUL FINANCIAR-FISCAL SI TRANZACTIILE SUSPECTE /
            FINANCIAL CONTROL AND TAX CONTROL
                  ON SUSPECT TRANSACTIONS

Ec. drd. Ioan DOBRA –Dir. Adj. Directia Generala a Finantelor Publice Alba, e-mail:
id_ec574@yahoo.com

Abstract:
The efficiency of the fiscal and financial control is in a large measure conditioned by the
legislation in which the activity takes place. This efficiency must always be referred to the mission
of the fiscal control, which is to encourage the taxpayers to comply fiscally voluntary and to
observe the fiscal legislation.

Keywords: fiscal control, taxpayer, fiscal legislation

JEL code: H25, H26