CONTROL AND PREVENTION OF FISCAL CRIME

  • 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.

Published
2020-01-21
Section
Articole