AUDITING THE COUNTRY-LEVEL TAX COMPLIANCE SITUATION: RECENT FINDINGS FOR THE CASE OF ROMANIA

This paper analyzes the recent state of tax compliance in Romania through a detailed assessment (external public audit) of the specific activities carried out by the National Agency for Fiscal Administration (ANAF). The study is structured into four main sections: an introduction covering key budget...

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Bibliographic Details
Main Authors: Ionel BOSTAN, Bogdan Narcis FIRTESCU, Laurențiu DROJ
Format: Article
Language:English
Published: University of Oradea Publishing House 2025-07-01
Series:Oradea Journal of Business and Economics
Subjects:
Online Access:https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/07/Ionel-BOSTAN-Bogdan-Narcis-FIRTESCU-Laurentiu-DROJ.pdf
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