THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have...

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Bibliographic Details
Main Author: Silvia Lăzărescu (Marinescu)
Format: Article
Language:English
Published: University of Bacău 2008-12-01
Series:Studies and Scientific Researches: Economics Edition
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/16