HomeDespre ECTAEventsPolitica editorialaTrimite un articolParteneri / link-uri utileArchiveAbonamentContact

ISSN 1841-8678   (print)
ISSN 1844-0029   (online)


Archive ECTAP

Note: for the period 1994-2003 the archive of the magazine will not be available online

Supplements ECTAP

If you cannot open the pdf file you need Adobe Reader.
download Adobe Reader

Creative Commons License

Theoretical and Applied Economics
No. 11 / 2007 (516)

The Fiscal Control and the Financial Jurisdiction – Components of the Competitive Management

Viorel Lefter
Costantin Roman
Academia de Studii Economice, Bucuresti

Abstract. From the financial controls can arise (starting from the control objectives and by comparison of the normative provisions with the reality from the public entities or the controlled departments) a series of deviations, shortages or shortcomings that require measures of remedy and prevention of the found deviations. The drawing out of the control papers represents the most important phase of the financial control. In the control paper are written down the conclusions that represent the synthesis of the examination activity carried out as a result of the application of the control techniques and proceedings.

Keywords: financial jurisdiction; fiscal jurisdiction; fiscal control; dispute; tax decision.

Download the full article:  


The neoclassic nothing
Marin Dinu

Open acces




The Economicity. The Epistemic Landscape, Marin Dinu, 2016


ISSN 1841-8678 (ediția print) / ISSN 1844-0029 (ediția online)
© Copyright Asociația Generală a Economiștilor din România (AGER) / General Association of Economists From Romania  (GAER)
Redacția: 010702, București, Calea Griviței nr. 21, sector 1, E-mail:

© 2006-2020 AGER