KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION
Published: 2019-01-01
Volume: No 54 - Supplement June 2019
Pages: 18|25
Authors
- Larisa Roxana MANEA — University of Valahia Targoviste, Romania
- Emilia VASILE — Athenaeum University, Bucharest, Romania
Abstract
This article is not about changing laws, many of which are sound and necessary; it is about understanding ’why’, as humans, we look for easy ways out, and also how we can rise to the challenge and really keep fraud and corruption by making more room for morals. Tax revenues are the key to maintaining the State sustainability and wellness. In a moment of crisis like the current one, it is transcendental to deepen in the fight against fraud, as a fundamental tool for achieving this goal. However, it is worth asking: is that possible, based on greater tax education, detailed and transparent with information on the different tax measures implemented, as well as the responsible use of resources by their managers, to improve the attitude of the population before paying taxes? In this article, we try to respond to the importance of these aspects to end the fraudulent actions and improve the collection efficiency of the Public Administration.
Keywords: fraud, fiscal awareness, tax education, public resources
Cite this article
APA: Larisa Roxana MANEA, Emilia VASILE (2019). KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION. Internal Auditing & Risk Management, Vol. 54, No. 54, pp. 18-25.
BibTeX:
@article{larisaroxanamanea2019150,
title = {KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION},
author = {Larisa Roxana MANEA and Emilia VASILE},
journal = {Internal Auditing & Risk Management},
year = {2019},
volume = {54},
pages = {18----25},
doi = {}
}