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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Format: | Article |
Language: | English |
Published: |
University of Bacău
2008-12-01
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Series: | Studies and Scientific Researches: Economics Edition |
Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/16 |