Metode de fraudare și de comitere a evaziunii fiscale prin încălcarea normelor contabile și fiscale – jurisprudență
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

Summary/Abstract: For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of profit tax, income tax, salary contributions and taxes assimilated to them, as well as of excises. Such fraud methods identified in practice regarding the decrease of collected VAT, artificial increase of deductible VAT and decrease of due profit tax emphasize the role of accounting in preventing and combating tax evasion and shall be presented hereinafter.

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