Since the activities of the state encompass an increasingly broad range of areas such as defense, education, culture, health, etc., they lead to an increase in the financial needs that must be covered. The main function in ensuring that the state will be able to cover its public expenditures and procure the necessary financial resources in the appropriate amount falls to the mobilized taxes, which constitute one of the main financial procedures through which the state budget is funded. This work aims to highlight the importance of the contribution of fiscal control in determining the real amount of revenues derived from economic agents in the form of profit taxes, which make up the state budget. Fiscal control is a tool provided to public authorities to monitor and establish, through various methods and techniques, how taxpayers fulfill their obligations regarding the calculation, declaration, and payment of amounts resulting from tax obligations. By conducting fiscal control, the state is able to perform an in-depth analysis of the management of national wealth by identifying errors, deviations, omissions, or deficiencies, which inevitably contributes to the enhancement of asset protection, as the analysis is subsequently translated into understanding how regulations are or are not being followed and what liability must be established.
Gurin et al. (Sun,) studied this question.