The Evolution of the Legislative and Economic Framework Regarding the Fiscal Inspection within ANAF
The Evolution of the Legislative and Economic Framework Regarding the Fiscal Inspection within ANAF

Summary/Abstract: The modernization of life, in general and the economic one, in particular, have led to a renovation of economic crime, at an adaptation of evasion to everyday life. Classical patrimonial offenses have lost their relevance, currently assisting in a sophistication of financial and fiscal crime, one of the new forms it takes being economic evasion. The universality of the evasion phenomenon is explained by its extension to all types of societies and to all social classes. The age of tax evasion is linked to the very appearance of taxes and fees. A complex phenomenon, which appears as a response of the taxpayer in relation to the coercive action of the state, the tax evasion is a subject disputed equally in the legal sciences and in economics, bending on the recent branch of economic law. In this context, it is necessary to analyze the evolution of the legislative and economic framework in Romania about the fiscal inspection within ANAF.

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