Optimizarea fiscală şi abuzul de drept fiscal
Tax Avoidance and the Abuse of Fiscal Rights
Author(s): Roxana ChirieacSubject(s): Law on Economics
Published by: Editura Hamangiu S.R.L.
Keywords: tax avoidance; abuse of fiscal rights; penalties; taxpayer; taxation;
Summary/Abstract: The following article is a study about the regulation of the concepts of tax avoidance and the abuse of fiscal rights, in the Romanian, French, German, English and American legislation. Throughout this paper I shall try and analyse the differences in the regulations but also the penalties applied in the non-compliance of the fiscal laws.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: IV/2016
- Issue No: IV
- Page Range: 294-300
- Page Count: 7
- Language: Romanian