期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2007
卷号：7
期号：1
语种：Romanian
出版社：Editura Fundatiei Romania de Maine
摘要：An important accounting office, as the big enterprises have, gives them transparency and increases too much the risks of losing in case of accounting fraud. Moreover, the big enterprises can practice systematic fiscal fraud very rarely because this involves too many complications. Only the small-sized enterprises can therefore commit fiscal fraud in a relative security, all the more so as the annual rate and the frequency of fiscal inspections are lower. In addition, fiscal fraud is often a must for the small-sized enterprises. Because the rate of return is often on the edge, the failure to pay taxes is a safety valve in order to maintain its fragile balance. This is all the more true during economic recession when, if a firm is facing detailed fiscal control, it may go bankrupt. "Fiscal fraud is almost an active element of the small-sized enterprises or a major component of their treasury survival”.
