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.

Downloads

Published

2020-01-21

Issue

Vol. 8 No. 1 (2019)

Section

Articles

License

The published articles are subject to copyright law. All rights are reserved to the “Carol I” National Defense University, regardless of whether all or part of the material are considered, especially the rights to translation, reprinting, re-use of illustrations, quotations, broadcasting through the media, reproduction on microfilms or any other way and storage in data banks. Any replicas without the associated fees are authorized provided the source is acknowledged.