Herbei, Marius; MOCAN, Gheorghe - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2011) 13, pp. 96-101
Budget debt collection is a strategic issue for all countries, in order to provide the necessary resources to support the budget. Thus, all tax administrations have as main objective to increase voluntary compliance, voluntary fulfillment of the declarative obligations and of payment. However,...