ACCOUNTING DIFFICULTIES REGARDING FICTITIOUS OPERATIONS

Liliana Manea () and Larisa Roxana Manea ()
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Liliana Manea: Athenaeum University, Bucharest, Romania
Larisa Roxana Manea: Athenaeum University, Bucharest, Romania

Internal Auditing and Risk Management, 2021, vol. 61, issue 1, 54-62

Abstract: Fighting against tax evasion is well known at European and national authorities. This article draws attention to the limitations of the professional accountant in detecting fictitious operations. Accounting as a post-factum operation cannot bring objective assessments regarding the actual reality of an operation recorded in the received documents. Only from the simple examination of an invoice or other supporting documents prepared by the parties, does not result the elements of fact and the circumstances in which the operation took place, these being known only by the persons who issued or ordered the issuance of those documents.

Keywords: tax evasion; accounting documents; fiscal risk; fictious operations; public administration (search for similar items in EconPapers)
JEL-codes: F62 O50 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:61:y:2021:i:1:p:54-62

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