INTEGRATING CLOUD TECHNOLOGIES IN THE BUSINESS ENVIRONMENT

Constantin Sergiu-Bogdan
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Constantin Sergiu-Bogdan: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES

Annals - Economy Series, 2018, vol. SPECIAL, 163-168

Abstract: Judicial expertise was analyzed in tax evasion cases investigated by the Romanian judiciary. It was discovered that some members of the judiciary don’t know that there is a difference between judicial accounting expertise and judicial fiscal expertise, so the difference was shown. Judicial accounting expertisecan be done only by a judicial accounting expert who is a chartered accountant, member of CECCAR. Judicial fiscal expertise can be done only by a judicial fiscal expert who is a tax consultant, member of CCF. Mistakes were made when setting the objectives for the judicial expertise,soit was explained the way objectives should be set. The objectives should be set in a way in which the judicial expert doesn’t have to exceed the mandate or competenceor substitute the judiciary. When calculating taxes, some judicial experts considered only some transactions, calculated penalties also and determined prejudices. The judicial expert should consider only documents, the overall activity of each taxpayer, comply to the Tax Codeand calculate penalties only if they are asked for. Only the court can determine whether the taxes calculated by the judicial expert can be considered prejudice.A thorough analyse of the judicial expertise is necessaryand the focus should be more the substantive issues.The members of the judiciary judicial experts should attend courses on judicial expertise to avoid situations in which mistakes are made.

Keywords: tax evasion; taxation; judicial accounting expertise; judicial fiscal expertise (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2018:v:special:p:163-168

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