CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS
The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to prevent and combat it are far from being effective.T...
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| Format: | Article |
| Language: | English |
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Universitatea din Craiova
2017-12-01
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| Series: | Annals of the University of Craiova: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://feaa.ucv.ro/AUCSSE/0045v1-004.pdf |
| _version_ | 1819083135476826112 |
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| author | Florentina Istrate |
| author_facet | Florentina Istrate |
| author_sort | Florentina Istrate |
| collection | DOAJ |
| description | The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to prevent and combat it are far from being effective.Tax evasion is a very difficult concept to express, and there is no clear definition of tax fraud. When it comes to fraud, there is also talk of legal or legitimate fraud, illegal fraud, international evasion, legal and illegal evasion, tax havens or refugees, abuse of the right to flee to the tax, freedom to choose the least taxed way, or fiscal underestimation, law fraud or underground economy. |
| first_indexed | 2024-12-21T20:27:45Z |
| format | Article |
| id | doaj.art-a7d0e22693cf43e68a3d9d8b6e067e59 |
| institution | Directory Open Access Journal |
| issn | 1223-365X 1843-3723 |
| language | English |
| last_indexed | 2024-12-21T20:27:45Z |
| publishDate | 2017-12-01 |
| publisher | Universitatea din Craiova |
| record_format | Article |
| series | Annals of the University of Craiova: Economic Sciences Series |
| spelling | doaj.art-a7d0e22693cf43e68a3d9d8b6e067e592022-12-21T18:51:19ZengUniversitatea din CraiovaAnnals of the University of Craiova: Economic Sciences Series1223-365X1843-37232017-12-011455261CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTSFlorentina Istrate0University of Craiova Faculty of Economics and Business AdministrationThe field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to prevent and combat it are far from being effective.Tax evasion is a very difficult concept to express, and there is no clear definition of tax fraud. When it comes to fraud, there is also talk of legal or legitimate fraud, illegal fraud, international evasion, legal and illegal evasion, tax havens or refugees, abuse of the right to flee to the tax, freedom to choose the least taxed way, or fiscal underestimation, law fraud or underground economy.http://feaa.ucv.ro/AUCSSE/0045v1-004.pdferrorriskfinancial statementsfraudregulations |
| spellingShingle | Florentina Istrate CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS Annals of the University of Craiova: Economic Sciences Series error risk financial statements fraud regulations |
| title | CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS |
| title_full | CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS |
| title_fullStr | CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS |
| title_full_unstemmed | CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS |
| title_short | CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS |
| title_sort | consequences of fraud at the presentation of the financial statements |
| topic | error risk financial statements fraud regulations |
| url | http://feaa.ucv.ro/AUCSSE/0045v1-004.pdf |
| work_keys_str_mv | AT florentinaistrate consequencesoffraudatthepresentationofthefinancialstatements |