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Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty

Author

Listed:
  • Ionu? Sp?t?relu

    (University of Craiova Faculty of Economics and Business Administration, Drobeta Turnu Severin, Romania)

Abstract

Fraud occurs both in the public and private sectors and is practiced most often in collusion with those around us, with colleagues, customers and suppliers targeting both material goods and goods from other categories. The consequences of fraud are enormous for the company and may threaten its existence and there is the possibility of putting its reputation at risk. Generally speaking, financial control acts and operations consist of documentary and factual verifications, written records of findings, appraisals and conclusions, as well as decisions on actions and possible coercions necessary to restore the compliance of controlled subjects’ financial activity with the law. Internal Auditing is a support function because it enables business managers and organizations to better manage their activities.

Suggested Citation

  • Ionu? Sp?t?relu, 2017. "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 191-203, November.
    • Handle: RePEc:aio:aucsse:v:1:y:2017:i:45:p:191-203
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    File URL: http://feaa.ucv.ro/annals/v1_2017/0045v1-017.pdf
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    More about this item

    Keywords

    fraud ; creative thinking; auditing; detection ; accounting researches;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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