Audit of Fiscal Obligations at Economic Entities from Romania


  • Daniel Marius Moscu


shareholders; bankruptcy; taxation; obligations; stability


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 represent the
support of the expenses that the state administers. From another point of view, the level of these fiscal
obligations and the way in which they are declared and paid, constitute reference points for the partners
of the respective entities - state authorities, shareholders, banks, creditors, suppliers, customers,
employees, and others. An entity that has up-to-date tax obligations, proves financial stability and
security for all individuals and legal entities with which it interacts. even more so because of financial
instability or even imminent bankruptcy.


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and improved. Bucharest: Ed. Universitara.
Munteanu V.; Munteanu R.; Tanta A.; Copcinschi L. & Luschi C. (2014). Financial-Accounting Control
at enterprises and Public Institutions. Theory and Practice, concepts, methodology, regulations,
practical cases. Bucharest: Ed. Universitara Preliminary planning of the audit of financial results-drd.
Alexandru Gulea, ASEM.
*** (2018). Handbook of International Quality Control, Audit, Review, Other Assurance and Related
Services, Edition. International Federation of Accountants (IFAC) Law 227/2015 (Fiscal Code) -
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How to Cite

Moscu, D. M. . (2020). Audit of Fiscal Obligations at Economic Entities from Romania: Array. Journal of Danubian Studies and Research, 10(2). Retrieved from



Danubian Economy and Legislation