CONTROL AND PREVENTION OF FISCAL CRIME

Authors

  • Iuliana PANĂ Ministry of Finance

Abstract

Legal evasion is ”the taxpayer’s action to bypass laws by resorting to an unforeseen combination of them, being forgiven by fleeing.” Tax fraud is a form of deliberate evasion, în 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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Published

2020-01-21

How to Cite

PANĂ, I. (2020). CONTROL AND PREVENTION OF FISCAL CRIME. BULLETIN OF "CAROL I" NATIONAL DEFENCE UNIVERSITY, 8(1), 101–109. Retrieved from https://revista.unap.ro/index.php/bulletin/article/view/735

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Articles