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Audit of Fiscal Obligations at Economic Entities from Romania
2020
Journal of Danubian Studies and Research
The audit of fiscal obligations, or the fiscal audit, as it is also called in the specialized literature, can be considered both as an integral part of the financial audit of the annual financial statements, and as an independent audit. Fiscal obligations are obligations that all economic entities in Romania have and that have a special characteristic, respectively they bear interest and penalties for delay or non-declaration. These fiscal obligations are part of the budget revenues and
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