CONTROL AND PREVENTION OF FISCAL CRIME

Iuliana PANĂ

Abstract


Legal evasion is "the taxpayer's action to bypass laws by choosing a convenient and unpredictable way of combining their provisions that ignore certain aspects." Tax fraud is a form of deliberate evasion, in violation of legal provisions that explicitly criminalize action or inaction with a fiscal consequence as a crime, and the purpose of the act is to hide the tax obligation or to diminish it.

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References


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