The quality of audit represents an important desideratum that the auditor considers when developing his activities. Therefore, a good interpretation of the results obtained after applying the procedures established in the planning stage, represents an essential step in stating an adequate audit...

The state of fiscal inactivity of a tax payer, as well as the cancellation of the registration code for VAT purposes, generate important fiscal effects, both for the tax payers concerned and for the beneficiaries that purchase goods and services from them. In case these tax payers continue to...

Special taxes on consumption is one of the oldest forms of taxation. The preference has been linked to their use for the collection facilities. Long established as fixed amounts per unit , they were easier to control especially for products such as oil , where production and distribution is...

The following material addresses the problem from the perspective of quality audit work procedures and legislation as well as the auditor's judgment which often offer the guarantee to obtain an opinion as to mirror the reality of operations audited. Implementation of the recommendations made by...

In the following, we want to reveal the importance of knowledge of forms of "abuse of law" in the field of taxation and especially about his side aimed at avoiding the payment of taxes (tax evasion) and also to highlight the bridge provided by legal norm in this context that the legislature can...

The drafted study pursues the development of the generalization process of using VAT in the EU member States, and the advantages they represent. The negotiations and compromises implied by this process are presented, as well as the current stage of harmonization of the taxation base and of the...

The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual...

The study of the risk has become very important in the last years, due to the increase of the competition on the Romanian market and also due to the consolidation of the market economy mechanisms that have determined the augmentation of the number of bankruptcies in Romania. The...

Existence of uncertainty in the economic environment and not only push businesses to certain risks that bring them often to significant material and financial losses. How each company manages to cover against these risks depend primarily managerial capacity that is carried in each. The most...