FORENSIC ACCOUNTING – EVIDENCE IN CASES OF INCORRECT APPLICATION BY TAX INSPECTORS OF THE ESTIMATION PROCEDURE OF THE TAX BASE IN AGRICULTURE

Abstract

During a tax investigation, conducted at a taxpayer, in determining the tax base, have to be taken into account documents, accounting records and any other evidence of the situation. For the correct fiscal situation of taxpayers, in some cases, tax inspectors determine the taxable base, for certain tax obligations, by estimation. Considering that, in many cases, it was found that setting the tax base estimate was done incorrectly, especially for taxpayers who work in agriculture, so there are a large number of disputes. In this cases, prosecutions or law courts could use, in establishing the truth, forensic accounting activity. This paper aims to describe a such engagement realized by a forensic accountant.