In this paper we tried to identify the legislation adopted on the correlation of the sources of income for individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for determining the adjusted taxable base and considerations about the adoption,...

In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares belonging to a corporation that registers commercial...

In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious...

In the present paper we have tried to reveal the way in which we can obtain fiscal and accountant information on a juridical person, information about the persons who have special relations with the entity: associates,administrators and shareholders. For a complete fiscal control, we need other...

The present paper tries to render different aspects of money laundering in Romania according to the present legislation. We have tried to identify several aspects related to this issue such as: the sequences of the money laundering process, the entities having reporting obligations, the duties...