EVAZIUNEA FISCALĂ FRAUDULOASĂ
FRAUDULENT TAX EVASION

Summary/Abstract: The multitude of obligations that tax laws impose on taxpayers as well as, or above all, the burden of these obligations have stimulated, at all times, the ingenuity of taxpayers in inventing various procedures to evade tax obligations. "Tax evasion has always been especially active and ingenious for the reason that the tax by hitting individuals in their wealth, touches them in their most sensitive interest: the pecuniary interest". Tax evasion is the most studied chapter of tax law by both technicians and theoreticians, practitioners, and journalists. However, despite everything that is written about the causes, methods, extent, control or sanctions regarding tax evasion, the words that designate this phenomenon are impression, and the field it explores is uncertain. As such, tax evasion is a very difficult concept to pin down, moreover, there is no legal definition of tax evasion. The imprecision of the notion of tax fraud stems from the distinction that is sometimes made between legal and illegal fraud. Legal fraud, which is a metaphorical and ambiguous expression, is used in French-speaking countries. It has a double meaning. Sometimes it denotes the underestimation of the taxable matter through certain preferential tax regimes, which occur especially in the case of flat-rate taxation. Most often, however, legal fraud refers to legal procedures that allow tax evasion without breaking the law. The expression legal fraud is actually synonymous with tax evasion. Illegal fraud, pleonastic expression, is practically imposed by the authors who use it by symmetry with the previous formulation. It designates the direct and open violation of the tax law and covers only fraud stricto sensu, so it is preferable to use the formula tax fraud. Tax fraud involves, beyond a violation of the spirit of the law and the intention of the legislator, a direct and deliberate offense of the rules imposed for the establishment and payment of the tax. Thus, it is the case of the concealment of the taxable matter through the simple absence of the declaration or through fictitious operations or the creation of fictitious companies.

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