The Contribution of Accounting Judicial Expertise to Resolving Corporate tax Disputes.

Abstract

In the world of economics and finance, most companies may encounter numerous and varied tax disputes with tax authorities. These disputes can sometimes reach courtrooms, where judges find themselves facing a purely technical field—accounting—which, due to their lack of expertise in this area, compels them to seek assistance from accounting specialists to help resolve the conflict between the companies and tax authorities. Hence, the subject of this paper emerges: judicial accounting expertise and its importance in resolving tax disputes.