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- W2575659774 abstract "The most important way to enhance amounts collected to the state budget from taxes is to discipline tax payers, increasing voluntary compliance with tax claims statement and payment. Tax claims collection can be made more efficient by concentrating the resources of debt enforcement bodies on taxpayers with a high volume of arrears (some 20% of taxpayers with outstanding debts exceeding 15,000 lei cumulate 95% of the overall arrears). The enforcement of procedures to monitor taxpayers in difficulty, before they are under the insolvency procedure, so that ANAF (The National Authority for Tax Administration) may timely conduct tax inspections, order restraint measures, foreclosure, before the taxpayer’s patrimony is scattered or shared among creditors, plays an important part in making tax claims collection through foreclosure more effective. Promoting legislative measures to stimulate voluntary compliance with the obligation to pay tax claims would have beneficial effects on the consolidated general budget economy." @default.
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- W2575659774 date "2015-01-01" @default.
- W2575659774 modified "2023-10-18" @default.
- W2575659774 title "Efficiency of Tax Claims Collection through Foreclosure" @default.
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