SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA
In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions...
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doaj-316aca0ce8584756958f97de827c08a72020-11-25T00:24:11ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502013-07-01221631639SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIADumitrescu Serju0Avram Marioara1 2 3Universitatea din Craiova,Universitatea din Craiova,,,In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow economy represent almost 30% from the Gross Domestic Product. The Romanian authorities should carefully think about this phenomenon as it requires strict measures to reduced it.http://anale.steconomiceuoradea.ro/volume/2013/n1/067.pdffiscal fraud, mechanisms, control, fiscal organs, fiscal resources |
collection |
DOAJ |
language |
deu |
format |
Article |
sources |
DOAJ |
author |
Dumitrescu Serju Avram Marioara |
spellingShingle |
Dumitrescu Serju Avram Marioara SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA Annals of the University of Oradea: Economic Science fiscal fraud, mechanisms, control, fiscal organs, fiscal resources |
author_facet |
Dumitrescu Serju Avram Marioara |
author_sort |
Dumitrescu Serju |
title |
SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA |
title_short |
SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA |
title_full |
SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA |
title_fullStr |
SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA |
title_full_unstemmed |
SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA |
title_sort |
some considerations regarding the manifestation of fiscal fraud in romania |
publisher |
University of Oradea |
series |
Annals of the University of Oradea: Economic Science |
issn |
1222-569X 1582-5450 |
publishDate |
2013-07-01 |
description |
In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which
have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow economy represent almost 30% from the Gross Domestic
Product. The Romanian authorities should carefully think about this phenomenon as it requires strict measures to reduced it. |
topic |
fiscal fraud, mechanisms, control, fiscal organs, fiscal resources |
url |
http://anale.steconomiceuoradea.ro/volume/2013/n1/067.pdf |
work_keys_str_mv |
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