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 this research is to quantify the risk exposure in terms of accounting and taxation for economic entities operating in the constructions wor