CONTROL AND PREVENTION OF FISCAL CRIME
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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