Iuliana PANĂ


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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*** Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Customs Code of the European Union,

***Directive 2011/16 / EU on administrative cooperation in the field of taxation.

*** The Romanian Constitution.

*** Law no. 661/1923 "for the unification of direct contributions and for the establishment of the general income tax".

*** Law no. 88/1933 "for the unification of direct contributions and for the establishment of the general income tax".

*** Law 87/1994 "to combat tax evasion".

*** Law no. 241/2005 "on the prevention and combating of tax evasion and the decision (Constitutional Court) no. 363/2015 regarding the admissibility of the unconstitutionality exception of the provisions of art. 6 of the Law no. 241/2005 on the prevention and combating of tax evasion "

*** Government Ordinance no. 10/2015 "for the organization of the Tax Lottery".

*** Law no. 227/2015 - Fiscal Code.

*** Law no. 207/2015 - Fiscal Procedure Code.

*** Government Emergency Ordinance no. 74/2013 "on some measures for the improvement and reorganization of the activity of the National Agency for Fiscal Administration, as well as for the modification and completion of some normative acts".

*** Report from the Commission to the European Parliament and the Council of Europe - "Protecting the European Union's Financial Interests - Fighting Fraud" (2016 Annual Report).

*** The report of 16 November 2017 of the European Parliament's Inquiry Commission "on the examination of the alleged breach of Union law and maladministration in its application in relation to money laundering, avoidance of tax burdens and tax evasion".

*** The European Parliament's Inquiry Commission's investigation into alleged contraventions and maladministration in the application of Union law on currency, money laundering, anti-money laundering, Tax Evasion (PANA Commission).

*** Activity Report for 2016 Directorate General Anti-Fraud.

*** ANAF Activity Report for 2016.

*** Ministry of Public Finance - Execution of the consolidated general budget of the state - year 2016.

*** Order of ANAF President no. 2264/2016.

*** Order of ANAF President no. 591 / 03.02 2016.

*** Order of ANAF President no. 605/2017.

*** Tax Certity, IMF / OECD Report for the G20 Finance Ministers, March 2017.

*** The OECD Report "Illicit Financial Flows from Developing Countries: Measuring OECD Responses".

*** "Fighting Tax Criminals," study by the European Parliament, author Amandine Scherrer.

*** Code général des impôts (France).

*** 26 U.S.C. - Internal Revenue Code (England).

*** Finanzstrafgesetz (Austria).

*** International Accounting Standard 8 - Accounting Policies, Changes in Accounting Estimates and Errors.

*** Romanian Statistical Review, Supplement 1 on annul 2017, article, Tax Evasion in Romania signed by Adrian Amariţa.

*** Expertise and Business Audit Magazine, no. 4, 7-13 February 2017, Article Conceptual aspects of tax fraud, authors Sebastian Iuliu Gyuricza, Ronela Manuela Lascu and Mirabela Ancuta Gyuricza.

*** Journal of Economic Behavior & Organization Volume 83, Issue 2, July 2012 "Tax evasion, the underground economy and financial development".

*** Le Figaro, dated 28.03.2018, "Les propositions du gouvernement pour lutter contre la fraude fiscale", by Guillaume Poingt.

*** Information of the day, 15.06.2011 "Alcohol and cigarette smugglers put on the hoods of the Maramures police" article written by Anamaria Avram.

Balan Cosmin, Tax Evasion, Rosetti Publishing House, Bucharest, 2005.

Clocotici, D., Gheorghiu, Gh., Tax Evasion, Lumina Lex Publishing House, Bucharest 1995

Florescu D., Andrei P. Coman, P, Bălăşa G., Taxation in Romania: regulation, doctrine, jurisprudence, All Beck Publishing House, Bucharest 2005.

Hoanţă Nicolae, Fiscal Evasion, Tribuna Economica Publishing House, Bucharest, 1997.

Pop Octavian, Tax Evasion, Mirton Publishing House, Timişoara 2003.

Popa Ştefan, Adrian Cucu, Underground Economics and Money Laundering, Expert Publishing House, Bucharest, 2000.

Ungureanu A., Ciopraga A., Criminal Provisions in Romanian Special Laws: commented and annotated by jurisprudence and doctrine, vol. 3, Lumina Lex Publishing House, Bucharest 1996.

Virjan B, Tax evasion offenses, C.H. Beck, Bucharest, 2011.

Voicu C., Ungureanu G., Voicu A., Globalization and Financial and Banking Crime, Universul Juridic Publishing House, Bucharest, 2005.

Voicu Costică, Boroi Alexandru, Molnar Ioan, Gorunescu Mirela, Corlăţeanu Sorin, Criminal Law of Business, 4th Edition, C.H. Beck, Bucharest, 2008.


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