Serju, Dumitrescu; Marioara, Avram - In: Annals of Faculty of Economics 1 (2013) 1, pp. 631-639
In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the … 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 …