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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| Main Authors: | Ionel BOSTAN, Bogdan Narcis FIRTESCU, Laurențiu DROJ |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Oradea Publishing House
2025-07-01
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| 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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