STATISTICAL INVESTIGATION OF FINANCIAL-ACCOUNTING AND TAX RISK EXPOSURE IN THE TERTIARY ECONOMIC SECTOR. A ROMANIAN CASE STUDY
The tertiary sector of the economy is one that has a very high risk exposure in what involves creative and fraudulent accounting techniques and fiscal optimization and fraud.In this context, the main purpose of B CALM this research is to quantify the risk exposure in terms of accounting and taxation for economic entities operating in the constructi