Incidencia de la prueba pericial contable y tributaria en el tribunal contencioso administrativo y tributario.

Abstract

When we speak of accounting-tax evidence, we must mention the work results that arise as a result of the accounting processes applied by the auditor in conducting his examining the financial statements, which are supported by the evidence presented on paper. That is why the objective of this work was to analyze whether the accounting and tax expert evidence influences the development of an administrative process.