Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud

Abstract

All economists, regardless of doctrinal orientation, agree that information in general and accounting information in particular play a key role in economic action. The objectives of this paper were to present and clarify issues related to the underestimation of the tax base as a result of aggressive accounting policies generating tax fraud, concepts, evolution and trends in tax fraud in Romania. In order to identify the phenomena of fraud or tax evasion, based on the risk analysis, it was decided to use the econometric analysis. Accounting information is a topic frequently debated and analyzed in both academia and business, having a special relevance for its users, including for institutions authorized by the state that have the obligation to identify and combat the underground economy, especially evasion and of tax fraud.

Keywords

• accounting information
• accounting policies
• tax base
• tax fraud
• evasion