Analysis on the Limitations and Development Perspectives within Judicial Accounting and Fiscal Expertise

• Main Authors: Riana Iren RADU, Oana Daniela LUPOAIE, Andrei Mirel FLOREA
• Format: Article
• Language: English
• Published: Dunarea de Jos University of Galati 2019-08-01
• Series: Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
• Online Access: http://www.eia.feaa.ugal.ro/images/eia/2019_2/Radu_Lupoaie_Florea.pdf

The global economy is constantly growing, being a world where the professional bodies must ensure that its members have the necessary knowledge, qualifications and skills in order to help the organizations to sustain the economic growth and to compete at national and international level. The tax and accounting legislation is continuously changing and it has contributed to the creation of some difficult situations which can be solved by the accounting and tax professional, and the number of litigations found pending before the Court is constantly growing. The issue of the competencies necessary for performing the fiscal expertise, considering that the documents studied are generally in accounting area, as well as using the taxability in performing the accounting documents represent the main objectives of the present paper.