IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v5y2024i1p2-10.html
   My bibliography  Save this article

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

Author

Listed:
  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

  • Gabriel Viorel RAITA

    (“Babeş-Bolyai” University of Cluj-Napoca)

Abstract

For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of profit tax, income tax, salary contributions and taxes assimilated to them, as well as of excises. Such fraud methods identified in practice regarding the decrease of collected VAT, artificial increase of deductible VAT and decrease of due profit tax emphasize the role of accounting in preventing and combating tax evasion and shall be presented hereinafter.

Suggested Citation

  • Adriana Florina POPA & Gabriel Viorel RAITA, 2024. "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 2-10, January.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:1:p:2-10
    DOI: 10.37945/cbr.2024.01.01
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/methods-of-fraud-and-tax-evasion-by-breaching-the-accounting-and-fiscal-rules-jurisprudence-a360d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/methods-of-fraud-and-tax-evasion-by-breaching-the-accounting-and-fiscal-rules-jurisprudence-a360a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2024.01.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    tax evasion; fraud; value added tax; profit tax; contributions; tax control;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:5:y:2024:i:1:p:2-10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.