Analysis Of The Economical-Financial Business Of The Contributors – Support Of The Tax Evasion Fight
The work is trying to define and to impose the economical-financial analysis of the contributors as a main identification method of the fiscal evasion. The careful analysis of the financial documents of a company and their correlation with the factual reality must be the main identification method of the fiscal evasion on the economic agent level. This hereby work presents the main relevant financial indexes regarding their capacity to surprise the existence of the fiscal evasion on the level of a company and of the existing connections between their level and the existence of the fiscal evasion phenomenon. The economical-financial analysis becomes a support for the fiscal evasion fight especially through the fiscal inspection. Te calculation of the financial indexes and the settlement of an alert margin regarding their value can be clear indexes for the financial inspections concerning the existence of the phenomenon on the level of a company and will help them in the identification of the evasion methods.This hereby survey opens up the research opportunities regarding the existing connections between the economical-financial indexes of a company and the fiscal evasion on its level.
Volume (Year): 11 (2011)
Issue (Month): 2(14) (December)
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