Abstract:

Assuming that the investigation represents a method of knowing the objective reality which, by through exploring the essence of phenomena, allows the identifications of risks and creates the opportunity of an operative, effective and efficient  prevention  of root causes, in this article we suggest an analysis of the how to use financial accounting information in detection of fiscal fraud. The methodology used for this study is predominantly hypothetical and deductive and the conclusions are based on own research and from the synopsis and critical analysis of other research findings.