OPINII ŞI PUNCTE DE VEDERE PRIVITOARE LA EVAZIUNEA FISCALĂ ŞI FRAUDA FISCALĂ
Author(s): Nicolae Ghinea
OPINIONS AND VIEWPOINTS REGARDING TAX EVASION AND TAX FRAUD
Subject(s): Politics / Political Sciences
Published by: Academia de Poliţie »Alexandru Ioan Cuza« Bucureşti
Keywords: tax evasion; tax fraud; taxes; tax haven; underground economy.
Summary/Abstract: Tax evasion is one of the most studied sections of tax law, both by technicians and by theorists. However, in spite of everything that is written about the causes, methods, amplitude, control or sanctions regarding tax evasion, words that designate this phenomenon are unclear, and the area it exploits is uncertain.
- Issue Year: 2013
- Issue No: 4
- Page Range: 80-88
- Page Count: 9
- Language: Romanian