The notion of "transfer prices" comes from The United States of America (XIX - XX cenrury) representing an equitable part of the tax. This notion was developed because of different taxation, meaning that the states were perceiving taxes established at a local level (different in their quantum...

The activity of fiscal inspection is designed to the encouragement and procurement of the highest degree of voluntary conformity to legal foresights about fiscal matter and to those ones application norms. The fiscal inspection must be developed in an accurate and imparţial manner in order to...

Tax dodging is a complex socio-economical phenomenon that persists in all the countries and in all times, despite the penalties. Today states unwillingly confront with this phenomenon, its stopping being quite impossible. The effects of tax dodging inflaence directly fiscal revenues had to...

Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The...

Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after...

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to...