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Accounting Difficulties Regarding Fictitious Operations

Author

Listed:
  • Liliana MANEA

    (Athenaeum University, Bucharest, Romania)

  • Larisa Roxana MANEA

    (Athenaeum University, Bucharest, Romania)

Abstract

Fighting against tax evasion is well known at European and national authorities. This article draws attention to the limitations of the professional accountant in detecting fictitious operations. Accounting as a post-factum operation cannot bring objective assessments regarding the actual reality of an operation recorded in the received documents. Only from the simple examination of an invoice or other supporting documents prepared by the parties, does not result the elements of fact and the circumstances in which the operation took place, these being known only by the persons who issued or ordered the issuance of those documents.

Suggested Citation

  • Liliana MANEA & Larisa Roxana MANEA, 2021. "Accounting Difficulties Regarding Fictitious Operations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 61(1), pages 54-62, March.
    • Handle: RePEc:ath:journl:v:61:y:2021:i:1:p:54-62
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    More about this item

    Keywords

    tax evasion; accounting documents; fiscal risk; fictious operations; public administration;
    All these keywords.

    JEL classification:

    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
    • O50 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - General

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